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Thomas (H M Inspector of Taxes) v Richard Evans & Co, Ltd ; (2) Jones (H M Inspector of Taxes) v The South West Lancashire Coal Owners’ Association, Ltd [1927] UKHL TC_11_790 (12 July 1927)

(1) Thomas (H M Inspector of Taxes) v Richard Evans & Co, Ltd ; (2) Jones (H M Inspector of Taxes) v The South-West Lancashire Coal Owners’ Association, Ltd – [1927] UKHL TC_11_790 12 July 1927

Income Tax, Schedule D-Profits of trade-Deduction- Contribution to mutual insurance association-Mutual trading.
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