London Investment and Mortgage Co, Ltd v Worthington (H M Inspector of Taxes); Worthington (H M Inspector of Taxes) v London Investment and Mortgage Co, Ltd; London Investment and Mortgage Co, Ltd v Inland Revenue; Inland Revenue v London Investment and M: HL 7 Mar 1958

Income Tax, Schedule D – Property dealing company – Value payments received under War Damage Act, 1943 – Whether trading receipts.

Citations:

[1958] UKHL TC – 38 – 86, 38 TC 86

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.559982