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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Regent Oil Co Ltd v Strick (Inspector of Taxes) [1965] UKHL TC_43_1 (27 July 1965)
URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_43_1.html
Cite as: [1965] 3 WLR 636, [1965] UKHL TC_43_1, 43 TC 1, [1965] 3 All ER 174, [1966] AC 295

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Regent Oil Co Ltd v Strick (Inspector of Taxes) [1965] UKHL TC_43_1 (27 July 1965)

Income tax, Schedule D - Profits tax - Deduction - O il dealing company - Exclusivity agreement with retailers - Premises leased fro m retailer and sublet to him - Whether premium fo r lease paid on capital or revenue account - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 137(/).

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URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_43_1.html