Thomas (HM Inspector of Taxes) v Richard Evans and Co Ltd, Jones (HM Inspector of Taxes) v The South West Lancashire Coal Owners’ Association Ltd: HL 12 Jul 1927

Income Tax, Schedule D-Profits of trade-Deduction- Contribution to mutual insurance association-Mutual trading.

Citations:

[1927] UKHL TC – 11 – 790

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 May 2022; Ref: scu.634150