The Law Reports (King's Bench Division)
[1936] 2 KB 542
[KING'S BENCH DIVISION]
BILSLAND
v.
THE COMMISSIONERS OF INLAND REVENUE.
1936 May 22,
28.
LAWRENCE J.
Revenue
— Sur-tax
— Avoidance
— “Exceptional and not systematic”
— One avoidance by a number of sales
—
Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 33, sub-ss. 3, 4.