The Weekly Law Reports
[1954] 3 WLR 85
[HOUSE OF LORDS.]
MORGAN (INSPECTOR OF TAXES). APPELLANT; AND TATE & LYLE LD. RESPONDENT.
1954 Apr. 5,
6,
7,
8,
9;
June 1.
June 1.
LORD MORTON OF HENRYTON, LORD REID, LORD TUCKER, LORD ASQUITH OF BISHOPSTONE, and LORD KEITH OF AVONHOLM.
Revenue
— Income tax
— Expenses
— Company
— Advertising to prevent nationalization of industry
— “Trade”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I and II, r. 3 (a).