1 The Commissioners of Inland Revenue v A & G Anderson; 2 Alexander Frew & Co, Ltd v The Commissioners of Inland Revenue – [1931] UKHL TC_16_355 7 December 1931
Income Tax, Schedule D-Succession-Falling short of profits- Specific cause-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 11.
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