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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v F A Clark and Son, Ltd ; (2) British American Tobacco Co, Ltd v Inland Revenue [1942] UKHL TC_29_49 (9 December 1942)
URL: http://www.bailii.org/uk/cases/UKHL/1942/TC_29_49.html
Cite as: 29 TC 49, [1942] UKHL TC_29_49

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(1) Commissioners Of Inland Revenue v F A Clark and Son, Ltd ; (2) British-American Tobacco Co, Ltd v Commissioners of Inland Revenue - [1942] UKHL TC_29_49 9 December 1942

Profits Tax-Whether a “ controlling interest ” held in a company -Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Fourth Schedule, Paragraphs 4, 7(b) and 11.

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URL: http://www.bailii.org/uk/cases/UKHL/1942/TC_29_49.html