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The Law Reports (King's Bench Division)

[1926] 2 KB 289

[IN THE COURT OF APPEAL.]

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

1926 March 23;
April 26.

LORD HANWORTH M.R., SCRUTTON, and SARGANT L.JJ.

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. r. 1, sub-r. 2; r. 9.

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