Click the case name for better results:

Sargaison v Roberts: ChD 1969

The court was asked as to a taxpayer’s entitlement to tax allowances under section 314 of the 1952 Act, and whether, for the purposes of the legislation, a transfer by the taxpayer into trust of a farm and the simultaneous grant by the trustees to him of a lease resulted in the whole of the … Continue reading Sargaison v Roberts: ChD 1969

Commissioners of Inland Revenue v John M Whiteford and Son: 1962

The farm was farmed by a father and son in partnership. They had both lived in the original farmhouse, but a new house was built to house the son. The issue was whether the new house was a farmhouse or an agricultural cottage. If it was a cottage the whole of the expenditure on it … Continue reading Commissioners of Inland Revenue v John M Whiteford and Son: 1962