THOS. & JOHN BROCKLEBANK v. H.M. INSPECTOR OF TAXES.
(1926) 24 Ll.L.Rep. 310
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Excess Profits Duty-Assessment -"Where any company, either in its own name or that of a nominee, owns the whole of the ordinary capital of any other company . . ." - Company A owning all ordinary but not preference shares of B company, B company owning all shares of C company-Whether C company a nominee of A company.