COMMISSIONERS OF INLAND REVENUE v. BURRELL AND ANOTHER.
(1924) 18 Ll L Rep 425
COURT OF APPEAL.
Before the Master of the Rolls (Sir E. Pollock), Lord Justice Atkin and Lord Justice Sargant.
Revenue-Super-tax-Undistributed profits of single-ship companies in voluntary liquidation-Whether such profits form part of income for super-tax purposes when distributed by liquidator to shareholders.
(Continued from p. 338.)