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Scott v Russell (H M Inspector of Taxes) [1948] UKHL TC_30_394 (13 May 1948)

Scott v Russell (H M Inspector of Taxes) – [1948] UKHL TC_30_394 13 May 1948

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