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(1) Commissioners Of Inland Revenue v F A Clark and Son, Ltd ; (2) British-American Tobacco Co, Ltd v Commissioners of Inland Revenue –  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.
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