The Law Reports (Appeal Cases)
[1937] AC 697
[HOUSE OF LORDS.]
LINCOLNSHIRE SUGAR COMPANY, LIMITED APPELLANTS; AND SMART (INSPECTOR OF TAXES) RESPONDENT.
1937 Jan. 21.
LORD ATKIN, LORD THANKERTON, LORD RUSSELL OF KILLOWEN, LORD MACMILLAN, and LORD ROCHE.
Revenue
— Income Tax
— Trading receipts
— “Advances”
—
British Sugar Industry (Assistance) Act, 1931 (21 & 22 Geo. 5, c. 35), s. 1
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.