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Inland Revenue v John Emery & Sons ; John Emery & Sons v Inland Revenue [1936] UKHL TC_20_213 (26 May 1936)

Commissioners of Inland Revenue v John Emery & Sons ; John Emery & Sons v Commissioners of Inland Revenue – [1936] UKHL TC_20_213 26 May 1936

Income Tax, Schedule D-Profits of trade-Ground annuals created by builders and retained by them-Whether realisable value to be included in trading receipts.
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