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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Clare and Heyworth v Betts [1927] UKHL TC_11_469 (4 April 1927)
URL: http://www.bailii.org/uk/cases/UKHL/1927/TC_11_469.html
Cite as: [1927] AC 443, [1927] UKHL TC_11_469, 11 TC 469
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Clare and Heyworth v Betts [1927] AC 443, [1927] UKHL TC_11_469 4 April 1927

Income Tax, Schedule D-Business set up within the three years preceding the 'year of assessment-Income Tax Act, 1918 {8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 1 (2).

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