COURT OF SESSION (FIRST DIVISION)–

14TH, 16TH AND 21ST DECEMBER, 1955

Income Tax, Schedule D – Discontinuance – Valuation of stock-in-trade – Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 26.

Procedure – Appeal – Commissioners’ decision as to value of stock-in-trade on appeal by vendor against an assessment – Purchaser not a party – Whether a determination under Section 26 (2), Finance Act, 1938.

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