Excess Profits Duty – Trade or business – Profits – Date of arising – Goods requisitioned by Government in 1918 under Defence of the Realm Regulations-Payment received in 1922 of compensation awarded by War Compensation Court less sum already received on account in 1918-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 38.
Citations:
[1927] UKHL TC – 12 – 927
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 30 May 2022; Ref: scu.634146