Hearings
19 Feb 1925 [1925] AC 469, HL
Gloucester Railway Carriage and Wagon Co Ltd v Commissioners of Inland Revenue
Subject Matter
REVENUE — Corporation Profits Tax — Business of manufacturing Railway Wagons for sale or hire — Discontinuance of hiring Business and sale of Wagons used therein at a Profit — Trade Profit or Capital Accretion — Finance Act, 1920 (10 & 11 Geo. 5, c. 18), ss. 52, 53.