Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd: HL 15 Mar 1935
Income Tax – Investment trust company not assessable under Case I of Schedule D – Claim for relief in respect of expenses of management – Income Tax Act, 1918 s 8Wright L said: ‘An ordinary trading company assessed on the balance of its profits and gains for the year under Schedule D, Case I, is … Continue reading Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd: HL 15 Mar 1935