Income Tax, Schedule D-Business set up within the three years preceding the ‘year of assessment-Income Tax Act, 1918 {8 and 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 1 (2).
Citations:
[1927] UKHL TC – 11 – 469
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 May 2022; Ref: scu.634145