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Korner v Inland Revenue Commissioners [1969] UKHL TC_45_287 (19 February 1969)

Korner v Inland Revenue Commissioners [1969] UKHL TC_45_287 (19 February 1969)

Income tax, Schedule D – D eduction – Farm ing – Maintenance, etc., expenditure on farm house – Whether expenditure for domestic purposes distinct from those of the trade – Income Tax A c t 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10) 55. 124, 137(6) and (d) and 526(1).
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