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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Smart (H M Inspector of Taxes) v Lincolnshire Sugar Co, Ltd [1937] UKHL TC_20_643 (21 January 1937)
URL: http://www.bailii.org/uk/cases/UKHL/1937/TC_20_643.html
Cite as: 20 TC 643, [1937] UKHL TC_20_643

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Smart (H M Inspector of Taxes) v Lincolnshire Sugar Co, Ltd - [1937] UKHL TC_20_643 21 January 1937

Income Tax, Schedule D-Profits of trade-Advances under British Sugar Industry (Assistance) Act, 1931-Whether revenue receipts or loans-Whether and when assessable.

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URL: http://www.bailii.org/uk/cases/UKHL/1937/TC_20_643.html