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Regent Oil Co Ltd v Strick (Inspector of Taxes) [1965] UKHL TC_43_1 (27 July 1965)

Regent Oil Co Ltd v Strick (Inspector of Taxes) [1965] UKHL TC_43_1 (27 July 1965)

Income tax, Schedule D – Profits tax – Deduction – O il dealing company – Exclusivity agreement with retailers – Premises leased fro m retailer and sublet to him – Whether premium fo r lease paid on capital or revenue account – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 137(/).
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