HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

25TH, 26TH AND 27TH JULY, 1945

COURT OF APPEAL–

22ND AND 23RD NOVEMBER, 1945

Excess Profits Tax – Patents taken out by company in United Kingdom and United States of America relating to articles manufactured by it – Royalties accruing under licences providing for use of American patents – Whether to be included in computing profits – Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Section 12 and Seventh Schedule, Part I, Paragraph 6.

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