The Law Reports (Appeal Cases)
[1955] AC 21
[HOUSE OF LORDS]
MORGAN (INSPECTOR OF TAXES) APPELLANT; AND TATE & LYLE LD. RESPONDENTS.
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).