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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> John Smith and Son v Moore (H M Inspector of Taxes) [1921] UKHL TC_12_266 (12 April 1921)
URL: http://www.bailii.org/uk/cases/UKHL/1921/TC_12_266.html
Cite as: [1921] UKHL TC_12_266, 12 TC 266
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John Smith and Son v Moore (H M Inspector of Taxes) - [1921] UKHL TC_12_266 12 April 1921

Excess Profits Duty-Profits of trade-Deductions-Purchase price of unexecuted coal contracts--Remuneration of manager of business-Discretion of Commissioners of Inland Revenue- Finality of decision-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 40 (1) and (2), and Fourth Schedule, Part I, Rules 1, 3 and 5, and Part III, Ride 1 (a)-Income Tax Act, 1842 (5 & 6 Viet., c. 35), Section 100, Schedule D, First Case, Rule 3.

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