GLANVILL, ENTHOVEN & CO. v. COMMISSIONERS OF INLAND REVENUE.
(1925) 21 Ll.L.Rep. 55
HOUSE OF LORDS.
Before the Lord Chancellor (Viscount Cave), Lord Dunedin, Lord Atkinson, Lord Sumner and Lord Buckmaster.
Revenue-Excess Profits Duty-Deduction of employee's remuneration - Underwriting agents' authorised clerk for underwriting marine risks at Lloyd's- Whether concerned in management of business.