The Law Reports (Chancery Division)
[1953] Ch 601
[COURT OF APPEAL]
MORGAN (INSPECTOR OF TAXES)
v.
TATE & LYLE LD.
1952 Nov. 18,
19,
20;
Dec. 18.
1953 Mar. 18, 19, 20;
May 6.
Dec. 18.
1953 Mar. 18, 19, 20;
May 6.
Harman J. 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).