Welford Gravels v De Voil: HL 20 Jun 1963

Income Tax, Schedule A – Gravel pit – Whether a new property – Income Tax Act, 1952 (15 and 16 Geo. V I and 1 Eliz. II, c. 10), Section 82, Schedule A , paragraph 2 (b), and Sections 84 and 108

Citations:

[1963] UKHL TC – 41 – 172, [1963] 3 WLR 292, [1965] AC 34, [1963] 2 All ER 1039, [1963] RVR 599, (1963) 41 TC 172

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559260