The Law Reports (Appeal Cases)
[1932] AC 635
[HOUSE OF LORDS.]
WESLEY APPELLANT; AND MANSON RESPONDENT.
1932 April 19.
LORD ATKIN, LORD WARRINGTON OF CLYFFE, LORD THANKERTON and LORD MACMILLAN.
Revenue
— Income Tax
— Permanent Discontinuance of Business
— Additional Assessment for Year preceding Discontinuance
— Mode of Computation
—
Finance Act, 1926 (16 & 17 Geo. 5, c. 22), s. 29; s. 31, sub-s. 1 (b); s. 34, sub-s. 1 (a); s. 35.