(1) BOYCE (H.M. INSPECTOR OF TAXES) v THE WHITWICK COLLIERY CO., LTD.(1)(2) THE COALVILLE URBAN DISTRICT COUNCIL v BOYCE (H.M. INSPECTOR OF TAXES) (1931-1934) 18 TC 655
NO. 933.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–
13TH, 15TH, 16TH AND 19TH MARCH, 1934
COURT OF APPEAL.–
19TH AND 20TH JUNE, 1934
Income Tax, Schedule D – Capital or income – Plant erected by Colliery Company for supply of surplus water to Urban District Council – Yearly payments by Council – Whether made in respect of water supplied or repayment of capital cost of plant – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Cases I and II, Schedule D, Rule 3.