MARGRETT (H.M. INSPECTOR OF TAXES) v THE LOWESTOFT WATER & GAS COMPANY (1933-1935) 19 TC 481
NO. 966–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–
1ST APRIL, 1935
Income Tax, Schedule D – Deduction from profits – Cost of replacement of reservoir – Wear and tear allowance – Water tower – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rules 3 and 6.
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