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Sharkey (H M Inspector of Taxes) v Wernher [1955] UKHL TC_36_275 (7 November 1955)

Sharkey (H M Inspector of Taxes) v Wernher – [1955] UKHL TC_36_275 7 November 1955

Income Tax, Schedule D – Stud farm -Horses transferred to racing stables-Whether figure to be credited in stud farm accounts cost oj breeding or market value.
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