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Gloucester Rly Carriage and Wagon Co Ltd v Inland Revenue [1925] UKHL TC_12_720 (19 February 1925)

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Gloucester Rly Carriage and Wagon Co Ltd v IRC [1925] AC 469, [1925] UKHL TC_12_720 19 February 1925

Corporation Profits Tax-Company manufacturing wagons for sale or hire-Whole stock of wagons used for hire sold at a profit -Whether capital accretion or profits of trade-Finance Act, 1920 (10 & 11 Geo. V, c. 18), Sections 52 and 53.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_12_720

 

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