HL Income Tax, Schedule D-Property held on short lease and re-let at a rent lower than that payable by lessee-Whether ‘loss ‘can be set against other income chargeable under Schedule D, Case VI – Finance Act, 1927 (17 and 18 Geo. V. c. 10), Section 27 (1); Finance Act, 1940 (3 cfe 4 Geo. VI. c. 29), Section 15.
Citations:
[1952] UKHL TC – 33 – 373, 33 TC 373
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560162
