Reynolds and Gibson v Crompton (H M Inspector of Taxes) ; (2) Reynolds and Gibson v Inland Revenue [1952] UKHL TC_33_288 (26 March 1952)

(1) Reynolds and Gibson v Crompton (H M Inspector of Taxes) ; (2) Reynolds and Gibson v Commissioners of Inland Revenue – [1952] UKHL TC_33_288 26 March 1952

Income Tax, Schedule D, and Profits Tax-Profits of trade-Debt taken over at reduced valuation on change of partnership and subsequently recovered in full-Whether profit assessable.
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