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Westminster Bank, Ltd v Osler (H M Inspector of Taxes) ; (2) National Bank, Ltd v Baker (H M Inspector of Taxes) [1932] UKHL TC_17_381 (15 November 1932)

(1) Westminster Bank, Limited v Osler (H M Inspector of Taxes) ; (2) National Bank, Limited v Baker (H M Inspector of Taxes) – [1932] UKHL TC_17_381 15 November 1932

Income Tax, Schedule D-Profits of bank from realisation of investments-Whether conversion of National War Bonds constitutes realisation.
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