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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Newcastle Breweries Ltd [1927] UKHL TC_12_927 (10 May 1927)
URL: http://www.bailii.org/uk/cases/UKHL/1927/TC_12_927.html
Cite as: [1927] UKHL TC_12_927, 12 TC 927
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IRC v Newcastle Breweries Ltd (1925) [1927] UKHL TC_12_927 10 May 1927

Excess Profits Duty-Trade or business-Profits-Date of arising-Goods requisitioned by Government in 1918 under Defence of the Realm Regulations-Payment received in 1922 of compensation awarded by War Compensation Court less sum already received on account in 1918-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 38.

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