FORTH CONSERVANCY BOARD v. COMMISSIONERS OF INLAND REVENUE.
(1931) 40 Ll L Rep 69
HOUSE OF LORDS.
Before Lord Buckmaster, Viscount Dunedin, Lord Warrington of Clyffe, Lord Thankerton and Lord Russell of Killowen.
Revenue-Income tax-Assessment-Shipping dues collected by Forth Conservancy Board-Balance of receipts over expenditure-Whether annual profits or gains - Income Tax Act, 1918, Schedule D, Cases I and VI