Bourne (H.M. Inspector of Taxes) v Auto School of Motoring (Norwich), Ltd(1)Frazer (H.M. Inspector of Taxes) v Trebilcock (trading as Vernons School of Motoring)Coghlin (H.M. Inspector of Taxes) v Tobin (trading as Thanet School of Motoring) (1963-1966) 42 TC 217
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
1ST DECEMBER, 1964
Income Tax, Schedule D – Investment allowance – Whether capital expenditure on motor cars used in a school of motoring business qualifies – Finance Act, 1954 (2 & 3 Eliz. II, c. 44), Section 16(3).