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BSC Footwear Ltd v Ridgway [1971] UKHL TC_47_495 (05 May 1971)

BSC Footwear Ltd v Ridgway [1971] UKHL TC_47_495 (05 May 1971)

Income tax, Schedule D – Stock valuation – Market value – Retailer – Whether market value can be taken as value in wholesale market.
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Source: https://www.bailii.org/