Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes): CA 3 Nov 1971

Income tax, Schedule D – Trade – Deduction – Expenses – Repair of fixed assets – Attributable to dilapidation prior to acquisition – Whether chargeable against capital or income.

Citations:

[1971] EWCA Civ 48 – TC – 257, (1971) 48 TC 257

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 December 2022; Ref: scu.683397