United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1925/TC_12_657.html
Cite as: [1925] AC 476, [1925] UKHL TC_12_657, 12 TC 657

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(1) The Commissioners of Inland Revenue v The Westleigh Estates Co, Ltd ; (2) The Commissioners of Inland Revenue v The South Behar Railway Co, Ltd ; (3) The Commissioners of Inland Revenue v The Eccentric Club, Ltd - [1925] UKHL TC_12_657 19 February 1925

Corporation Profits Tax-Company carrying on trade or business or similar undertaking-Company formed for more convenient administration of family estates-Company in receipt of annuity as consideration for constructing a railway.-Company carrying on social club-Mutual trading concern-Finance Act, 1920 (10 & 11 Geo. V, c. 18), Section 52.

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