GUARDIAN ASSURANCE COMPANY, LTD. v. COMMISSIONERS OF INLAND REVENUE.
(1927) 29 Ll L Rep 246
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Excess Profits Duty-Assessment -Company carrying on life and other insurance business - Whether to be treated as separate businesses for the purpose of Excess Profits Duty-Finance Act, 1915, Sect. 11-Finance (No. 2) Act, 1915, Sect. 40 (1).