Electric and Musical Industries Ltd v. Inland Revenue Commissioners

[1950] 2 All ER 261

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(Judgment by: Lord Normand)

Electric and Musical Industries Ltd
v Inland Revenue Commissioners

Court:

Judges: Lord Simonds

Lord NormandLord Morton of Henryton
Lord Macdermott
Lord Reid

Hearing date: 8, 9, 10 May 1950
Judgment date: 23 June 1950

United Kindom

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Judgment by:
Lord Normand

My Lords, I agree with the judgment of my noble and learned friend, Lord Reid, which I have had the advantage of reading in print. I agree also with the observations of my noble and learned friend on the Woolsack on the decisions of this House in Gas Lighting Improvement Co Ltd v Inland Revenue Comrs [1923] AC 723 and Inland Revenue Comrs v Tootal Broadhurst Lee Co Ltd [1947] 2 All ER 409 .