Hinton (HM Inspector of Taxes) v Maden and Ireland Ltd: HL 16 Jul 1959

HL Income Tax, Schedule D – Investment allowance – ‘Machinery or plant’ – Capital or revenue expenditure – Finance Act, 1954 (2 and 3 Eliz. II, c. 44), Section 16 (3).

Citations:

[1959] UKHL TC – 38 – 391, 38 TC 391

Links:

Bailii

Statutes:

Finance Act 1954 16(3)

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.559973