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INTERNATIONAL U.K. House of Lords

Smart (H M Inspector of Taxes) v Lincolnshire Sugar Co, Ltd [1937] UKHL TC_20_643 (21 January 1937)

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Smart (H M Inspector of Taxes) v Lincolnshire Sugar Co, Ltd – [1937] UKHL TC_20_643 21 January 1937

Income Tax, Schedule D-Profits of trade-Advances under British Sugar Industry (Assistance) Act, 1931-Whether revenue receipts or loans-Whether and when assessable.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_20_643

Source: https://www.bailii.org/

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