Kilmarnock Equitable Co-operative Society, Ltd. v Inland Revenue [1966] ScotCS TC_42

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You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> Kilmarnock Equitable Co-operative Society, Ltd. v Inland Revenue [1966] ScotCS TC_42_675 (16 February 1966)
URL: http://www.bailii.org/scot/cases/ScotCS/1966/TC_42_675.html
Cite as: 1966 SLT 224, (1966) 42 TC 675, 42 TC 675, [1966] ScotCS TC_42_675

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Kilmarnock Equitable Co-operative Society, Ltd. v Inland Revenue [1966] ScotCS TC_42_675 (16 February 1966)

Income Tax, Schedule D - Profits Tax - Capital allowances - Industrial building or structure - Building for screening and packing coal - Whether coal subjected to a process - Whether building used for purpose ancillary to a retail shop - Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 271.

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URL: http://www.bailii.org/scot/cases/ScotCS/1966/TC_42_675.html

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	Scottish Court of Session Decisions
You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> Kilmarnock Equitable Co-operative Society, Ltd. v Inland Revenue [1966] ScotCS TC_42_675 (16 February 1966) URL: http://www.bailii.org/scot/cases/ScotCS/1966/TC_42_675.html Cite as: 1966 SLT 224, (1966) 42 TC 675, 42 TC 675, [1966] ScotCS TC_42_675