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INTERNATIONAL U.K. House of Lords

Albion Rovers Football Club Ltd v Inland Revenue [1952] UKHL TC_33_331 (11 July 1952)

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Albion Rovers Football Club Ltd v IRC (1952) [1952] UKHL TC_33_331 11 July 1952

Income Tax Schedule D, and Profits Tax-Deduction-Football club -Players engaged under yearly agreements-Change of renewal date-• Agreements for a period exceeding 12 months and including two non-playing periods-Accounting period to which debits for non-playing wages to be allocated in computing profits.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_33_331

Source: https://www.bailii.org/

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