Hearings
England & Wales
11 Feb 1921 [1921] 2 KB 403, CA
Cape Brandy Syndicate v Inland Revenue Comrs
Subject Matter
REVENUE — Excess Profits Duty — Business having no pre-war Existence — Liability to Duty — Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 38, 39, 40, Sch. IV., Part II. — Finance Act, 1916 (6 & 7 Geo. 5, c. 24), s. 45, sub-s. 2; s. 69 — Finance Act, 1917 (7 & 8 Geo. 5, c. 31), s. 20, sub-s. 1 — Finance Act, 1918 (8 & 9 Geo. 5, c. 15), s. 34 — Finance Act, 1920 (10 & 11 Geo. 5, c. 18), s. 44, sub-s. 3; s. 45.