NO. 655.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

20TH MAY, 1927.

COURT OF APPEAL.–

1ST, 4TH, 5TH, 6TH AND 15TH JULY, 1927.

HOUSE OF LORDS.–

13TH AND 14TH FEBRUARY, 1928.

Income Tax, Schedule D – Excess Profits Duty – Sale of patents – Profits of trade or realisation of capital assets.

  The Appellant Company was formed in 1906 for the purpose, inter alia, of acquiring patents, inventions and the like, and of using them, granting licences in respect of them, selling them or otherwise turning them to account.

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