NO. 610.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

15TH AND 16TH JUNE, 1926.

COURT OF APPEAL.–

17TH FEBRUARY, 1927.

Income Tax, Schedule A – Annual value – Premium paid for lease.

  A lease of certain premises was granted on the 10th June, 1918, for a term of 14 years from the 24th June, 1919, in consideration of a premium of £200 and an annual rent of £30, the lessee covenanting to do all repairs internal and external (except to the roof). The gross estimated rental for Poor Rate purposes was £35.

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