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England and Wales Court of Appeal (Civil Division) Decisions

You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Cape Brandy Syndicate v Inland Revenue Commissioners [1921] EWCA Civ 1 (11 February 1921)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1921/1.html
Cite as: 12 TC 358, [1921] 2 KB 403, 90 LJKB 461, [1921] EWCA Civ 1
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Cape Brandy Syndicate v Inland Revenue Commissioners [1921] EWCA Civ 1 (11 February 1921)

Excess Profits Duty - Trade or business - Isolated transaction - Liability of business commenced after beginning of the war - Construction of Taxing Act (also contains: High Court of Justice (King's Bench Division). 13th and 14th October, 1920.)

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