The Weekly Law Reports
[1953] 1 WLR 145
[CHANCERY DIVISION.]
MORGAN (INSPECTOR OF TAXES)
v.
TATE & LYLE LD.
1952 Nov. 18,
19,
20;
Dec. 18.
Dec. 18.
Harman J.
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).