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INTERNATIONAL U.K. House of Lords

Asia Mill Ltd v Ryan (Inspector of Taxes) [1951] UKHL TC_32_275 (28 June 1951)

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Asia Mill Ltd v Ryan (Inspector of Taxes) [1951] WN 390, [1951] UKHL TC_32_275 28 June 1951

Income Tax, Schedule D – Purchases of stocks of cotton from Cotton Controller – Provision for adjusting payments to be made in event of subsequent change in price of cotton – Sum paid to Controller under this arrangement – Whether part of cost of stock-in-trade.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_32_275

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

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