Hearings
England & Wales
18 Jun 1925 [1925] 2 KB 402, KBD
26 Apr 1926 [1926] 2 KB 289, CA
Betts v Clare and Heyworth, and Clare and Heyworth Ltd
Subject Matter
REVENUE — Income tax — Trade Profits — Trade set up within three Years preceding Year of Assessment — Average of Profits — Computation — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I. and II. r. 1, sub-r. 2; r. 9.