HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

8TH, 9TH AND 10TH DECEMBER 1971

COURT OF APPEAL–

12TH, 13TH AND 14TH JULY 1972

Income tax, Schedule D – Profits of trade – Deduction – Expenses – Payments to trustees of scheme to buy shares in paying company for benefit of employees – Capital or revenue – Statements of accountancy witnesses not conclusive – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 137(a) and (f).

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