COMMISSIONERS OF INLAND REVENUE v. PORT OF LONDON AUTHORITY.
(1923) 15 Ll L Rep 139
HOUSE OF LORDS.
Before the Lord Chancellor, Viscount Finlay, Lord Atkinson, Lord Sumner and Lord Phillimore.
Taxation-Excess Profits Duty-Percentage on Assets or Average of two best pre-War Years-Ascertainment of Percentage Standard-Whether Value of Port Stock issued to be deducted from Assets -Finance (No. 2) Act, 1915.