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INTERNATIONAL U.K. House of Lords

Inland Revenue v The Westleigh Estates Co, Ltd ; (2) Inland Revenue v The South Behar Railway Co, Ltd ; (3) The Inland Revenue v The Eccentric Club, Ltd [1925] UKHL TC_12_657 (19 February 1925)

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(1) The Commissioners of Inland Revenue v The Westleigh Estates Co, Ltd ; (2) The Commissioners of Inland Revenue v The South Behar Railway Co, Ltd ; (3) The Commissioners of Inland Revenue v The Eccentric Club, Ltd – [1925] UKHL TC_12_657 19 February 1925

Corporation Profits Tax-Company carrying on trade or business or similar undertaking-Company formed for more convenient administration of family estates-Company in receipt of annuity as consideration for constructing a railway.-Company carrying on social club-Mutual trading concern-Finance Act, 1920 (10 & 11 Geo. V, c. 18), Section 52.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_12_657

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

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