The Law Reports (King's Bench Division)
[1921] 2 KB 403
[COURT OF APPEAL]
CAPE BRANDY SYNDICATE v. INLAND REVENUE COMMISSIONERS.
1921 Feb. 10,
11.
LORD STERNDALE M.R., SCRUTTON, and YOUNGER L.JJ.
Revenue
— Excess Profits Duty
— Business having no pre-war Existence
— Liability to Duty
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 38, 39, 40, Sch. IV., Part II.
—
Finance Act, 1916 (6 & 7 Geo. 5, c. 24), s. 45, sub-s. 2; s. 69
—
Finance Act, 1917 (7 & 8 Geo. 5, c. 31), s. 20, sub-s. 1
—
Finance Act, 1918 (8 & 9 Geo. 5, c. 15), s. 34
—
Finance Act, 1920 (10 & 11 Geo. 5, c. 18), s. 44, sub-s. 3; s. 45.