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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Glanely (Lord) v Wightman (Inspector of Taxes) [1933] UKHL TC_17_634 (14 March 1933)
URL: http://www.bailii.org/uk/cases/UKHL/1933/TC_17_634.html
Cite as: 17 TC 634, [1933] AC 618, [1933] UKHL TC_17_634

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Glanely (Lord) v Wightman (Inspector of Taxes) [1933] AC 618, [1933] UKHL TC_17_634 14 March 1933

The Appellant was the owner of a racing establishment and of a stud farm, comprising arable land, stud paddocks and pasture land, at which he maintained a stock of selected horses and carried on breeding operations. Horses bred from the Appellant’s stock were sent to his training stables and raced, and those which were considered satisfactory were subsequently sent to the stud. Additions to the stock of horses at the stud farm were made, by purchase, from time to time and unsatisfactory horses were sold.

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URL: http://www.bailii.org/uk/cases/UKHL/1933/TC_17_634.html