Hearings
11 May 1923 [1923] AC 723, HL
Gas Lighting Improvement Co Ltd v Commissioners of Inland Revenue
Subject Matter
REVENUE — Excess Profits Duty — Computation of Capital — Percentage Standard — Income received from Investments — Capital of Trade or Business — Deduction — Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 40, 41; Sch. IV., Part I., r. 8; Part III., r. 2.