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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Brooks v Inland Revenue [1914] UKHL TC_7_236 (1 December 1914)
URL: http://www.bailii.org/uk/cases/UKHL/1914/TC_7_236.html
Cite as: [1914] UKHL TC_7_236, [1913] 3 KB 398, 7 TC 236
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Brooks v IRC [1913] 3 KB 398, [1914] UKHL TC_7_236 1 December 1914

Super-tax.-Assessment to Income Tax for previous year under Schedule D, not conclusive in estimating income for purposes of Super-tax- (') Reported K.B.C. [1913] 3 K.B. 398 ; C.A. [1914] 1 KB 579 ; and H.L. in [1915] A.C. 478.

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