HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

27TH AND 28TH APRIL, 1953, AND 17TH FEBRUARY, 1954

COURT OF APPEAL–

6TH AND 10TH MAY, 1954

HOUSE OF LORDS–

20TH, 21ST AND 22ND JUNE, AND 25TH JULY, 1955

Income Tax, Schedule D – Purchase and sale of cotton spinning plant – Isolated transaction – Whether adventure in nature of trade.

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