North Central Wagon and Finance Co., Ltd. v Fifield (H.M. Inspector of Taxes) (1945-1953) 34 TC 59
HIGH COURT OF JUSTICE–
7TH AND 8TH OCTOBER, 1952
COURT OF APPEAL–
17TH AND 18TH MARCH, 1953
Income Tax, Schedule D – Company engaged in both sale and letting of railway wagons – Whether a single trade or two separate trades – Whether profits from letting wagons assessable under Case VI – Finance Act, 1936 (26 Geo. V, and 1 Edw. VIII, c. 34), Section 22.
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