(1) THE COMMISSIONERS OF INLAND REVENUE v THE WESTLEIGH ESTATES CO., LTD.(1)(2) THE COMMISSIONERS OF INLAND REVENUE v THE SOUTH BEHAR RAILWAY CO., LTD.(1)(3) THE COMMISSIONERS OF INLAND REVENUE v THE ECCENTRIC CLUB, LTD.(1) (1930) 12 TC 657
NO. 45*.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–
2ND AND 3RD MAY, 1923.
COURT OF APPEAL.–
15TH, 16TH, 29TH AND 30TH NOVEMBER, AND 3RD AND 17TH DECEMBER, 1923.
HOUSE OF LORDS.–
23RD AND 26TH JANUARY AND 19TH FEBRUARY,1925.
Corporation Profits Tax – Company carrying on trade or business or similar undertaking – Company formed for more convenient administration of family estates – Company in receipt of annuity as consideration for constructing a railway – Company carrying on social club – Mutual trading concern – Finance Act, 1920 (10 & 11 Geo. V, c. 18), Section 52.