Gas Lighting Improvement Co Ltd v Inland Revenue: HL 11 May 1923

Excess Profits Duty-Computation of capital-Investments made by company in other companies for the purposes of its trade-Finance (No. 2) Act, 1915 (5 A 6 Geo. V, c. 89), Sections 40 and 41, and Fourth Schedule, Part I, Rule 8, and Part III, Rule 2.

Citations:

[1923] UKHL TC – 12 – 503, [1923] AC 723

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 27 April 2022; Ref: scu.633260