1 The Rees Roturbo Development Syndicate, Ltd v Ducker (H M Inspector of Taxes) ; 2 The Rees Roturbo Development Syndicate, Ltd v Inland Revenue: HL 14 Feb 1928

Income Tax, Schedule D-Excess Profits Duty-Sale of patents -Profits of trade or realisation of capital assets.

Citations:

[1928] UKHL TC – 13 – 366

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.646287