Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

ENSIGN SHIPPING COMPANY, LTD. v. COMMISSIONERS OF INLAND REVENUE.

(1928) 30 Ll.L.Rep. 312

COURT OF APPEAL.

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

Revenue-Excess Profits Duty-Assessment -Temporary interruption of use of ships by Government-Requisition- Clearances at sailing port withdrawn- Intimation from Customs officer that crews were to be retained and fires kept banked-Sum paid by way of compensation -Whether trading profit.

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