NO. 1397–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

14TH AND 21ST JANUARY, 1947

COURT OF APPEAL–

4TH, 7TH AND 31ST JULY, 1947

Income Tax, Schedule B, Rule 8 – Apple growers – Sums received from subscribers for certain rights in relation to apple trees – Capital or income – Advances to subscribers against share of future profits – Deduction in computing profits.

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