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Welford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)

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Welford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)

Income Tax, Schedule A – Gravel pit – Whether a new property – Income Tax Act, 1952 (15 & 16 Geo. V I & 1 Eliz. II, c. 10), Section 82, Schedule A , paragraph 2 (b), and Sections 84 and 108.
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