Gas Lighting Improvement Company Ltd v Commissioners of Inland Revenue

[1923] A.C. 723

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Between: Gas Lighting Improvement Company Ltd - Appellant
And: Commissioners of Inland Revenue - Respondents

Court:

Judges: Viscount Cave LC
Viscount Finlay
Lord Atkinson
Lord Sumner
Lord Phillimore

Subject References:
REVENUE
EXCESS PROFITS DUTY
Computation of Capital
Percentage Standard
Income received from Investments
Capital of Trade or Business
Deduction

Legislative References:
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89) - ss. 40, 41; Sch. IV., Part I., r. 8; Part III., r. 2

Judgment date: 11 May 1923

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ORDER

Order of the Court of Appeal affirmed, and appeal dismissed with costs.