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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Collyer (H M Inspector of Taxes) v Hoare and Co, Ltd ; (2) Miller (H M Inspector of Taxes) v Ellery and Co, Ltd [1932] UKHL TC_17_169 (23 February 1932)
URL: http://www.bailii.org/uk/cases/UKHL/1932/TC_17_169.html
Cite as: 17 TC 169, [1932] UKHL TC_17_169
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(1) Collyer (H M Inspector of Taxes) v Hoare and Co, Ltd ; (2) Miller (H M Inspector of Taxes) v Ellery and Co, Ltd - [1932] UKHL TC_17_169 23 February 1932

Income Tax, Schedule D-Brewer-Beer, wine and spirit merchant-Deduction-“ Deficiency of rent ”-Method of computation.

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