HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

25TH AND 26TH NOVEMBER 1969 AND 11TH AND 12TH NOVEMBER 1970

COURT OF APPEAL–

18TH, 19TH AND 20TH OCTOBER AND 3RD NOVEMBER 1971

Income tax, Schedule D – Trade – Deduction – Expenses – Repair of fixed assets – Attributable to dilapidation prior to acquisition – Whether chargeable against capital or income.

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