T.S.S. INVESTMENTS, LTD. v. COMMISSIONERS OF INLAND REVENUE FEATHER BROTHERS, LTD. v. SAME
[1961] 2 Lloyd's Rep. 197
CHANCERY DIVISION
Before Mr. Justice Plowman
Revenue-Profits tax-Gross relevant distributions -Grouping notice-Dividend paid in chargeable accounting period which was not an accounting period-Whether dividend to be apportioned over accounting period-Finance Act, 1947, Sects. 35, 37.