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Russell (H M Inspector of Taxes) v Scott [1945] UKHL TC_30_375 (7 February 1945)

Russell (H M Inspector of Taxes) v Scott – [1945] UKHL TC_30_375 7 February 1945

Income Tax-Receipts from sale of sand by owner of sandpit-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule A, No. Ill; Finance Act, 1926 (16 & 17 Geo. V, c. 22), Section 28 and Third Schedule.
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