R. & H. GREEN & SILLEY WEIR, LTD. v. COMMISSIONERS OF INLAND REVENUE.

(1927) 29 Ll L Rep 250

KING'S BENCH DIVISION.

Before Mr. Justice Rowlatt.

Revenue-Excess Profits Duty-Assessment -"Where any company, either in its own name or that of a nominee, owns the whole of the ordinary capital of any other company carrying on the same trade or business . . ."-Intention of company-Case remitted to Commissioners for further findings-Finance (No. 2) Act, 1915, Fourth Schedule, Part I, Rule 6.