GUARDIAN ASSURANCE COMPANY, LTD. v. COMMISSIONERS OF INLAND REVENUE.
(1929) 33 Ll L Rep 99
HOUSE OF LORDS.
Before Lord Buckmaster, Viscount Dunedin, Viscount Sumner, Lord Blanesburgh and Lord Warrington of Clyffe.
Revenue-Excess Profits Duty-Assessment -Company carrying on life and other insurance businesses-Whether to be treated as separate businesses for the purpose of excess profits duty - Finance Act, 1915, Sect. 11-Finance (No. 2) Act, 1915, Sect. 40 (1).