COMMISSIONERS OF INLAND REVENUE v. TURNBULL.

(1943) 77 Ll L Rep 80

KING'S BENCH DIVISION.

Before Mr. Justice Macnaghten.

Revenue - Excess Profits Tax - Trade or business-T. (marine engineer) employed by R. Ltd. as sole agent in London for obtaining orders for shipbuilding, marine machinery, boiler making, etc.-Agreement terminated in 1934-Similar agreement entered into in 1935 with P. & Son -Agreement still in force-T. also acting as sole representative of M. Ltd. in South-East England-Office expenses contributed to by P. & Son but not by M. Ltd.- Secretary's salary paid out of own pocket - Whether T. carrying on trade or business on own account as manufacturers' agent - Finance (No. 2) Act, 1939, Part III.