HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

10TH, 11TH, AND 12TH NOVEMBER AND 19TH DECEMBER 1975

COURT OF APPEAL–

24TH AND 25TH JANUARY 1977

Income tax, Schedule D, Case II – Profession – Capital allowances – Whether barrister’s books are plant – Finance Act 1971 (c. 68), Part III, Chapter I.

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