HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

21ST, 22ND AND 24TH JULY, 1953

COURT OF APPEAL–

5TH, 6TH AND 7TH JULY, 1954

HOUSE OF LORDS–

19TH, 20TH AND 21ST JULY, AND 7TH NOVEMBER, 1955

Income Tax, Schedule D – Stud farm – Horses transferred to racing stables – Whether figure to be credited in stud farm accounts cost of breeding or market value.

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