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Wilsons (Dunblane), Ltd v Inland Revenue [1954] UKHL TC_35_107 (25 January 1954)

Wilsons (Dunblane), Ltd v Commissioners of Inland Revenue – [1954] UKHL TC_35_107 25 January 1954

Income Tax, Schedule D-Initial and annual allowances-Sale of plant and machinery to a person over whom vendor had control-Income Tax Act, 1945 (8 & 9 Geo. VI, c. 24), Section 59.
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