Fitzleet Estates Ltd v Cherry (Inspector of Taxes) [1977] UKHL TC_51_708 (09 November 1977)

Fitzleet Estates Ltd v Cherry (Inspector of Taxes) [1977] UKHL TC_51_708 (09 November 1977)

Income tax – Schedule D, Cases III and VI – Payments of interest and ground rent incurred when property was being developed – Whether capitalised or paid out of profits or gains brought into charge to tax – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), j. 170.
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