Inland Revenue v The Westleigh Estates Co Ltd; Inland Revenue v The South Behar Railway Co Ltd; The Inland Revenue v The Eccentric Club, Ltd: HL 19 Feb 1925

Corporation Profits Tax – Company carrying on trade or business or similar undertaking – Company formed for more convenient administration of family estates-Company in receipt of annuity as consideration for constructing a railway. – Company carrying on social club-Mutual trading concern-Finance Act, 1920 (10 and 11 Geo. V, c. 18), Section 52.

Citations:

[1925] UKHL TC – 12 – 657

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 16 May 2022; Ref: scu.633844