Jersey Law Reports

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URL: http://www.bailii.org/je/cases/JLR/1966/JLR660711.html
Cite as: [1966] JJ 711

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Income Tax Comptroller v Romeril 1966 J.J. 711 (23 December 1966)

Income Tax-profits from trade-property development-property acquired for resale becomes part of profit-making stock-if disposal value greater than acquisition value, profit made is taxable-if withdraws property from stock for any reason, taxable on notional profit

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