Inland Revenue v F A Clark and Son, Ltd ; (2) British American Tobacco Co, Ltd v Inland Revenue [1942] UKHL TC_29_49 (9 December 1942)

(1) Commissioners Of Inland Revenue v F A Clark and Son, Ltd ; (2) British-American Tobacco Co, Ltd v Commissioners of Inland Revenue – [1942] UKHL TC_29_49 9 December 1942

Profits Tax-Whether a “ controlling interest ” held in a company -Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Fourth Schedule, Paragraphs 4, 7(b) and 11.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_29_49

Source: https://www.bailii.org/