COMMISSIONERS OF INLAND REVENUE v. PORT OF LONDON AUTHORITY.
(1923) 15 Ll L Rep 1
HOUSE OF LORDS.
Before the Lord Chancellor, Viscount Finlay, Lord Atkinson, Lord Sumner and Lord Phillimore.
Taxation-Excess Profits Duty-Ascertainment of Percentage Standard-Whether Value of Port Stock issued to be deducted from Assets-Finance (No. 2) Act, 1915-Percentage on assets or Average of two best pre-War years.