ENSIGN SHIPPING COMPANY, LTD. v. COMMISSIONERS OF INLAND REVENUE.

(1928) 30 Ll L Rep 312

COURT OF APPEAL.

Before the Master of the Rolls (Lord Hanworth), Lord Justice Sargant and Lord Justice Lawrence.

Revenue-Excess Profits Duty-Assessment -Temporary interruption of use of ships by Government-Requisition- Clearances at sailing port withdrawn- Intimation from Customs officer that crews were to be retained and fires kept banked-Sum paid by way of compensation -Whether trading profit.