HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

13TH, 14TH, 27TH AND 28TH MARCH, 1956

Surtax – Investment company – Interest on war damage payment – Whether ‘estate or trading income’ – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule C, General Rules, Rule 1, and Departmental Rules, Rule 1, and Schedule D, paragraph 1 (b); Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 14; War Damage Act, 1943 (6 & 7 Geo. VI, c. 21), Sections 3 and 10(5) and First Schedule.

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