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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Russell (Surveyor of Taxes) v Aberdeen Town and County Bank, [1888] UKHL TC_2_321 (26 April 1888)
URL: http://www.bailii.org/uk/cases/UKHL/1888/TC_2_321.html
Cite as: 2 TC 321, [1888] UKHL TC_2_321

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Russell (Surveyor of Taxes) v Aberdeen Town and County Bank, - [1888] UKHL TC_2_321 26 April 1888

Income tax. Schedule D. - Deduction from profits. A bank owns the buildings in which its business is earned on, and portions of the buildings are occupied as residences by the bank managers and agents. Held (affirming- the judgment of the Court of Session), that the annual value of the whole premises may be deducted in estimating the profits under Schedule D.

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URL: http://www.bailii.org/uk/cases/UKHL/1888/TC_2_321.html