BOMFORD v OSBORNE (H.M. INSPECTOR OF TAXES)(1) (1938-1941) 23 TC 642
NO. 1171–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–
19TH, 22ND AND 26TH MAY, 1939
COURT OF APPEAL–
3RD, 6TH AND 7TH NOVEMBER AND 20TH DECEMBER, 1939
HOUSE OF LORDS–
27TH AND 28TH FEBRUARY, 3RD MARCH AND 27TH MAY, 1941
Income Tax, Schedule B – Occupation of land – Farm worked as one unit – Arable land used mainly for growing vegetables and fruit for sale – ‘Lands occupied as nurseries or gardens for the sale of the "produce’ – Basis of assessment – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule B, Rule 8.