Page images
PDF
EPUB

THE ACTS RELATING TO THE

INCOME TAX.

[blocks in formation]

J. E. PIPER, LL.B.,

Of the Middle Temple, Barrister-at-Law.

The Work presents a complete statement of the subject, and is the most exhaustive work on Stamp Laws. Under each head the whole of the provisions and decisions relating thereto are dealt with, with the view of presenting the whole law thereon.

"It will, we think, at once take rank as a leading work editorship warrants its authority."-Justice of the Peace.

The

BUTTERWORTH & CO., BELL YARD, TEMPLE BAR, W.C.

RELATING TO

THE INCOME TAX

BY

THE LATE STEPHEN DOWELL, M.A.

Seventh Edition.

REVISED, ALTERED, AND CONSIDERABLY ENLARGED,

WITH

COMPLETE NOTES, CROSS REFERENCES, SUMMARIES OF STATUTORY
PROVISIONS, DECISIONS AND SECTIONS ON CROWN LAW

AND PROCEDURE AFFECTING THE REVENUE.

BY

JOHN EDWIN PIPER, LL.B. (LOND.),

Of the Middle Temple, Barrister-at-Law;
Assistant Solicitor of Inland Revenue.

LONDON:

BUTTERWORTH & CO., BELL YARD, TEMPLE BAR.
Law Publishers.

L07722

JUL 3 1951

LONDON:

PRINTED BY BUTTERWORTH & Co., CRANE COURT, E.C.

PREFACE TO SEVENTH EDITION.

IN

this new Edition the Statutes and Decisions

have been brought up to date, and extensive alterations and enlargements have been made.

The Finance (1909-10) Act, 1910, with the important provisions as to super-tax, and the Finance Acts, 1910, 1911, 1912, and the Revenue Act, 1911, have also been included.

Full notes and cross references have been introduced with the object of presenting as far as possible a complete view of the Income Tax Laws and practice, and the whole of the repealed sections have been set out, and are printed in italics.

Special attention has been paid to the subject of practice and procedure on the Revenue side. of the High Court, and a separate section has been included in the Introduction on Crown Law and procedure affecting the Revenue.

« EelmineJätka »