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Inland Revenue v Tootal Broadhurst Lee Co, Ltd [1949] UKHL TC_29_352 (20 January 1949)

Commissioners Of Inland Revenue v Tootal Broadhurst Lee Co, Ltd – [1949] UKHL TC_29_352 20 January 1949

Excess Profits Tax-Patent royalties-Whether “income from invest-“ ments ”-Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Seventh Schedule, Part I, Paragraph 6.
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