PORT OF LONDON AUTHORITY v. COMMISSIONERS OF INLAND REVENUE.
(1922) 11 Ll L Rep 4
COURT OF APPEAL.
Before the Master of the Rolls (Lord Sterndale), Lord Justice Scrutton and Lord Justice Younger.
Excess Profits Duty-Finance (No. 2) Act, 1915-Determination of Capital- Percentage on Assets or Average of two best pre-War Years.