Excess Profits Levy – Valuation o f trading stock – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Section 20(1) and Fourth Schedule; Finance Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 33), Section 45(1) and Ninth Schedule.
[1965] TR 183, [1965] UKHL TC – 42 – 463
Bailii
Finance Act 1937
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559792