NO. 285.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

13th April, 1905.

COURT OF APPEAL.–

26th May, 1905.

HOUSE OF LORDS.–

14th June and 30th July, 1906.

Income Tax. – Deductions. – Rule 3 of 1st Case and Rule 1 of 1st and 2nd Cases of Schedule D, Section 100 of 5 and 6 Vict. cap. 35. – A Brewing Company, which also own licensed houses, in which they carry on the business of Innkeepers, incur damages and costs to the amount of £1,490 on account of injuries caused to a visitor staying at one of their houses by the falling in of a chimney.

  

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