BIRT, POTTER & HUGHES, LTD. v. COMMISSIONERS OF INLAND REVENUE.
(1926) 26 Ll.L.Rep. 75
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Excess Profits Duty-Profits- Company carrying on more than one business-Right of company to see off deficiencies incurred in one business against profits in another.