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The Law Reports (King's Bench Division)

[1925] 2 KB 402

[KING'S BENCH DIVISION]

BETTS v. CLARE AND HEYWORTH, AND CLARE AND HEYWORTH, LIMITED.

1925 June 18.

ROWLATT J.

Revenue — Income Tax — Trade Profits — Trade set up within three Years preceding Year of Assessment — Average of Profits — Computation — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I. and II., rr. 1 (2.), 9.

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