Odhams Press Ltd v Cook (Inspector of Taxes) [1940] UKHL TC_23_233 (8 May 1940)

Odhams Press Ltd v Cook (Inspector of Taxes) [1940] 3 All ER 15, [1940] UKHL TC_23_233 8 May 1940

Income Tax, Schedule D-Profits of trade-Deduction-Debt due from, subsidiary company written off-Income Tax Act, 1918 (8 d 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3.
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