NO. 41*.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

12TH JUNE, 1923.

COURT OF APPEAL.–

14TH MARCH, 1924.

Excess Profits Duty – Profits of trade – Isolated transaction – Completion by executors of contract to purchase ship – Whether carrying on trade or mere realisation of asset – Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 45 (2).

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