Commissioners Of Inland Revenue v Trustees Of The Settled Estates Of The Right Hon Hugh Cecil, Earl Of Lonsdale

Subject Matter

REVENUE — Excess Mineral Rights Duty — Pre-war Rent Value — “Average prices governing payment of rent” — Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), s. 43, sub-ss. 1, 2 — Costs — Proceedings before Referee — Costs of successful Appellant — Finance (1909–10) Act, 1910 (10 Edw. 7, c. 8), s. 33, sub-s. 3.