GUARDIAN ASSURANCE COMPANY, LTD. v. COMMISSIONERS OF INLAND REVENUE.
(1928) 30 Ll L Rep 223
COURT OF APPEAL.
Before the Master of the Rolls (Lord Hanworth), Lord Justice Sargant and Lord Justice Lawrence.
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).