HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

31ST MARCH AND 1ST AND 27TH APRIL 1966

COURT OF APPEAL–

14TH, 15TH AND 16TH DECEMBER 1966

Income tax, Schedule D – Capital or income – Profits of trade – Compensation for damage to fixed asset and temporary loss of its use–Whether compensation attributable to loss of use a trading receipt.