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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> J & R O'Kane & Co v Inland Revenue [1922] UKHL TC_12_303 (24 January 1922)
URL: http://www.bailii.org/uk/cases/UKHL/1922/TC_12_303.html
Cite as: [1922] UKHL TC_12_303, 12 TC 303
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J & R O'Kane & Co v The Commissioners of Inland Revenue - [1922] UKHL TC_12_303 24 January 1922

Excess Profits Duty-Profits of trade-Realisation of trading stock by trader intending to retire from business-Question of fact-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 38-Finance Act, 1918 (8 & 9 Geo. V, c. 15), Section 35 (1).

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