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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Korner v Inland Revenue Commissioners [1969] UKHL TC_45_287 (19 February 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_287.html
Cite as: [1969] WLR 554, 1969 SC (HL) 13, [1969] UKHL TC_45_287, 1969 SLT 109, [1969] 1 WLR 554, [1969] 1 All ER 679, 45 TC 287

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Korner v Inland Revenue Commissioners [1969] UKHL TC_45_287 (19 February 1969)

Income tax, Schedule D - D eduction - Farm ing - Maintenance, etc., expenditure on farm house - Whether expenditure for domestic purposes distinct from those of the trade - Income Tax A c t 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10) 55. 124, 137(6) and (d) and 526(1).

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URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_287.html