NO. 1307–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

17TH MAY, 1944

COURT OF APPEAL–

1ST, 2ND, 3RD AND 6TH NOVEMBER, 1944

Income Tax, Schedule D – Error or mistake in return or statement – Advertisement hoarding on trader’s premises – Rent included by accountants in trading receipts and assessed under Schedule D instead of under Schedule A – Finance Act, 1923 (13 & 14 Geo. V, c. 14), Section 24.

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