Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

BIRT, POTTER & HUGHES, LTD. v. COMMISSIONERS OF INLAND REVENUE.

(1927) 27 Ll.L.Rep. 84

COURT OF APPEAL.

Before the Master of the Rolls (Lord Hanworth), Lord Justice Sargant and Lord Justice Lawrence.

Revenue - Excess Profits Duty - Profits - Company carrying on separate businesses - Right of company to set off deficiencies incurred in one business against profits in another - Unit of assessment-Whether the personality or the activity-Finance (No. 2) Act, 1915, Sects. 38, 39, 40.

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