Sharkey (HM Inspector of Taxes) v Wernher: HL 7 Nov 1955

HL Income Tax, Schedule D – Stud farm – Horses transferred to racing stables -Whether figure to be credited in stud farm accounts cost of breeding or market value.

Citations:

[1955] UKHL TC – 36 – 275, 36 TC 275

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.560147