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Inland Revenue v Gardner Mountain & D’Ambrumenil, Ltd [1947] UKHL TC_29_69 (1 April 1947)

Commissioners of Inland Revenue v Gardner Mountain & D’Ambrumenil, Ltd – [1947] UKHL TC_29_69 1 April 1947

Profits Tax-Underwriting agents-Commissions receivable under agreements with Lloyd’s underwriters-Date at which commissions to be credited in computing profits.
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