Atherton (HM Inspector of Taxes) v British Insulated and Helsby Cables Ltd: HL 11 Dec 1925

Income Tax, Schedule D – Profits of trade – Deduction – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 100, Schedule D, Case I, Rule 3, and Cases I and II, Rule 1, and Section 159.

Citations:

[1925] UKHL TC – 10 – 155, 10 TC 155

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 May 2022; Ref: scu.633849