Corporation of Birmingham v Barnes (HM Inspector of Taxes): HL 8 Mar 1935

Income Tax, Schedule D – Wear and tear allowance – ‘Actual ‘ cost ‘ to person charged of machinery or plant – Income Tax Act, 1918 s8

Citations:

[1935] UKHL TC – 19 – 195

Links:

Bailii

Statutes:

Income Tax Act 1918 8

Jurisdiction:

England and Wales

Income Tax

Updated: 18 June 2022; Ref: scu.559340