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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Rushden Heel Co Ltd v Inland Revenue [1948] UKHL TC_30_298 (14 July 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_298.html
Cite as: [1948] UKHL TC_30_298, [1948] 2 All ER 378, 30 TC 298

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Rushden Heel Co Ltd v IRC [1948] 2 All ER 378, [1948] UKHL TC_30_298 14 July 1948

Income Tax, Schedule D, and Excess Profits Tax - Deduction - Expenses in connection with Excess Profits Tax appeal to Commissioners -Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3(a); Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 14(1) and 18.

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URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_298.html