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).