Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

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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).

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