BENNETT v OGSTON (H.M. INSPECTOR OF TAXES).(1) (1928-1931) 15 TC 374
NO. 755.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–
30TH APRIL, 1930.
Income Tax, Schedule D, Case III – Instalments on moneylender’s promissory notes – Whether such part of instalments falling due after the death of the lender as did not represent repayment of capital was assessable as interest under Case III – Trading profits – Cessation of business.