No. 597.–COURT OF SESSION, SCOTLAND (FIRST DIVISION).–

11TH MARCH, 1926.

HOUSE OF LORDS.–

6TH, 7TH AND 14TH DECEMBER, 1926.

Income Tax, Schedule D – Repayment of Excess Profits Duty – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 4 (1).

  On the 13th August, 1921, the Appellants transferred the business carried on by them to a limited company, and thereafter did not carry on any trade or business.

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