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The Weekly Law Reports

[1953] 3 WLR 1

[COURT OF APPEAL.]

MORGAN (INSPECTOR OF TAXES) v. TATE & LYLE LD.

1953 Mar. 18, 19, 20;
May 6.

Singleton, Jenkins and Hodson L.JJ.

Revenue — Income tax — Deduction — Expenses wholly and exclusively for purposes of trade — Advertising to prevent nationalization of industry — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I and II, r. 3 (a).

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