HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

23RD AND 24TH NOVEMBER 1967

COURT OF APPEAL

6TH AND 7TH MAY 1968

Income tax, Schedule D – Loss in trade – New business – Commencement provisions – Amounts to be carried forward – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 128, 155 and 342.

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