Leeming v Jones (H M Inspector of Taxes) – [1930] UKHL TC_15_333 18 March 1930
For the purpose, however, of the assessments appealed against the profits of the Respondents were computed by taking the total of their receipts from all sources, including the rents received by them from the lettings of rooms in Salisbury House, and deducting therefrom their expenses and the amounts of the assessments under Schedule A made upon the Respondents in respect of the premises. The Special Commissioners confirmed the assessments, stating that they did so following a previous decision of the Commissioners and in deference to opinions expressed in the Court of Session in the case of the Rosyth Building and Estates Company(1). 1921 S.C. 372.
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