No. 1271–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

7TH, 8TH AND 13TH OCTOBER, 1941

COURT OF APPEAL–

17TH APRIL, 1942

HOUSE OF LORDS–

6TH, 8TH AND 9TH JULY AND 4TH AUGUST, 1943

Income Tax, Schedule D – Deduction from profits – Mining lease – Payments as liquidated damages in respect of subsidence – ‘Rent…in respect of any "easement’ – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3; Finance Act, 1934 (24 & 25 Geo. V, c. 32), Section 21.

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