Corporation of Birmingham v Barnes (H M Inspector of Taxes) – [1935] UKHL TC_19_195 8 March 1935
Income Tax, Schedule D-Wear and tear allowance-“Actual “ cost ” to person charged of machinery or plant-Income Tax Act, 1918 (8A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_19_195
Source: https://www.bailii.org/
