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Boston Deepsea Fishing Co v Farnham [1957]

Facts

  • An English agent operated a French trawler during a time when France was operated by the enemy
  • Post-alienation, the French company purported to ratify the English agent’s conduct throughout the war

Issue

  • Was the ratification effective?

Decision

  • No

Reasoning

  • Aliens cannot ratify, and the French company was an alien at the time of the unauthorised tax
  • English agents not liable for income tax
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