The Law Reports (Appeal Cases)
[1923] AC 723
[HOUSE OF LORDS.]
GAS LIGHTING IMPROVEMENT COMPANY, LIMITED APPELLANTS; AND COMMISSIONERS OF INLAND REVENUE RESPONDENTS.
1923 May 11.
VISCOUNT CAVE L.C., VISCOUNT FINLAY, LORD ATKINSON, LORD SUMNER, and LORD PHILLIMORE.
Revenue
— Excess Profits Duty
— Computation of Capital
— Percentage Standard
— Income received from Investments
— Capital of Trade or Business
— Deduction
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 40, 41; Sch. IV., Part I., r. 8; Part III., r. 2.