18 Dec 1952 [1953] Ch 601; [1953] 1 WLR 145; 35 TC 367, Ch D (Harman J)
06 May 1953 [1953] Ch 601; [1953] 3 WLR 1; [1953] 2 All ER 162; 35 TC 367, CA (Singleton, Jenkins and Hodson L.JJ.)
01 Jun 1954 [1955] AC 21; [1954] 3 WLR 85; [1954] 2 All ER 413; 35 TC 367, HL (Lord Morton of Henryton, Lord Reid, Lord Tucker, Lord Asquith of Bishopstone, and Lord Keith of Avonholm)
REVENUE — Income tax Expenses — Company — Advertising to prevent nationalization of industry — “Trade” — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I and II, r. 3 (a).
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