Inland Revenue v. Gibb [1906] ScotLR 43_674 (07 June 1906)

Inland Revenue v. Gibb [1906] ScotLR 43_674 (07 June 1906)

Agents or underwriters acting in a representative capacity are required under section 51 of the Income Tax Act 1842 to provide a list including both the names, addresses, and the amount of profits belonging to each principal. Section 42 does not limit this obligation to names and addresses only; it is a proviso and refers to the manner of return, not its content.

Citation
[1906] ScotLR 43_674
Parties
Pursuer: Inland Revenue; Defender: Hugh Gibb (representing Cayzer, Irvine, & Company)
Jurisdiction
Scotland
Judgment Date
07 June 1906
Procedural Posture
Civil / Appeal From Interlocutor of Lord Ordinary
Outcome
appeal allowed; interlocutor of Lord Ordinary recalled; judgment for pursuer
Legal Topics
Income Tax, Representative Capacity, Statutory Interpretation, Obligations of Agents, Schedule D Returns
Tax Law Agency Law Income Tax Representative Capacity Statutory Interpretation Obligations of Agents Schedule D Returns

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Parties

Inland Revenue

Pursuer

Hugh Gibb (representing Cayzer, Irvine, & Company)

Defender

Procedural Posture

Civil / Appeal From Interlocutor of Lord Ordinary

Legal Issues

  1. 1 Whether agents or underwriters acting in a representative capacity are required under section 51 of the Income Tax Act 1842 to provide a list including the amount of profits for each principal, or only names and addresses as per section 42.

Ratio Decidendi

Agents or underwriters acting in a representative capacity are required under section 51 of the Income Tax Act 1842 to provide a list including both the names, addresses, and the amount of profits belonging to each principal. Section 42 does not limit this obligation to names and addresses only; it is a proviso and refers to the manner of return, not its content.

Court Disposition

appeal allowed; interlocutor of Lord Ordinary recalled; judgment for pursuer

Orders

  • Defender as representing Messrs Cayzer, Irvine, & Company is bound to deliver the lists demanded, including names, addresses, and amount of profit for each principal.
  • Defender adjudged to forfeit and pay to the pursuer the sum of £50.