The Weekly Law Reports
[1957] 3 WLR 164
[COURT OF APPEAL.]
S. BERENDSEN LTD.
v.
INLAND REVENUE COMMISSIONERS.
1957 May 23,
24,
27,
28,
30.
Lord Evershed M.R., Morris and Pearce L.JJ.
Revenue
— Profits tax
— “Controlling interest”
— Body corporate a shareholder
— Whether register of members sole test of shareholding
—
Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), Sch. 4, para. 11
—
Finance Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 33), s. 34.