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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v John Emery & Sons ; John Emery & Sons v Inland Revenue [1936] UKHL TC_20_213 (26 May 1936)
URL: http://www.bailii.org/uk/cases/UKHL/1936/TC_20_213.html
Cite as: [1936] UKHL TC_20_213, 20 TC 213

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Commissioners of Inland Revenue v John Emery & Sons ; John Emery & Sons v Commissioners of Inland Revenue - [1936] UKHL TC_20_213 26 May 1936

Income Tax, Schedule D-Profits of trade-Ground annuals created by builders and retained by them-Whether realisable value to be included in trading receipts.

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URL: http://www.bailii.org/uk/cases/UKHL/1936/TC_20_213.html