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INTERNATIONAL U.K. House of Lords

B G Utting & Co, Ltd v Hughes (H M Inspector of Taxes) [1940] UKHL TC_23_174 (12 March 1940)

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B G Utting & Co, Ltd v Hughes (H M Inspector of Taxes) – [1940] UKHL TC_23_174 12 March 1940

Income Tax, Schedule D-Profits of trade-Builders-Houses disposed of by way of lease, subject to •payment of premium and yearly ground rent-Whether premiums and ground rents to be included in trading receipts and, in the case of the ground rents, whether at cost or realizable value.
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Source: https://www.bailii.org/

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