No. 1133–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

4TH, 7TH AND 8TH NOVEMBER, 1938

COURT OF APPEAL–

3RD, 6TH, 7TH AND 16TH MARCH, 1939

HOUSE OF LORDS–

13TH AND 14TH FEBRUARY AND 12TH MARCH, 1940

Income Tax, Schedule D – Profits of trade – Builders – Houses disposed of by way of lease, subject to payment of premium and yearly ground rent – Whether premiums and ground rents to be included in trading receipts and, in the case of the ground rents, whether at cost or realizable value.

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