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INTERNATIONAL U.K. House of Lords

Cyril Lord Ltd v Inland Revenue Commissioners [1965] UKHL TC_42_463 (01 January 1965)

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Cyril Lord Ltd v Inland Revenue Commissioners [1965] UKHL TC_42_463 (01 January 1965)

Excess Profits Levy – Valuation o f trading stock – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 20(1) and Fourth Schedule; Finance Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 33), Section 45(1) and Ninth Schedule.
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