LawCare Nigeria

Nigeria Legal Information & Law Reports

Smith’s Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith’s Potato Crisps , Ltd v Inland Revenue [1948] UKHL TC_30_267 (14 July 1948)

(1) Smith’s Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith’s Potato Crisps (1929), Ltd v Commissioners of Inland Revenue – [1948] UKHL TC_30_267 14 July 1948

Income Tax, Schedule D, and Excess Profits Tax – Deduction – Expenses in connection with Excess Profits Tax appeal to Board of Referees-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3 (a); Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 14(1) and 18.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_30_267

 

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