United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Towle (H M Inspector of Taxes) v The Improved Industrial Dwellings Co, Ltd; The Improved Industrial Dwellings Co, Ltd v Towle (H M Inspector of Taxes) ; (2) Johnstone (H M Inspector of Taxes) v The Consolidated London Properties, Ltd [1932] UKHL TC_17_231 (29 January 1932)
URL: http://www.bailii.org/uk/cases/UKHL/1932/TC_17_231.html
Cite as: [1932] UKHL TC_17_231, 17 TC 231

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(1) Towle (H M Inspector of Taxes) v The Improved Industrial Dwellings Co, Ltd; The Improved Industrial Dwellings Co, Ltd v Towle (H M Inspector of Taxes) ; (2) Johnstone (H M Inspector of Taxes) v The Consolidated London Properties, Ltd - [1932] UKHL TC_17_231 29 January 1932

Income Tax, Schedule A-Metropolitan area-Assessment of property let in flats-Allowance for repairs, etc., where rent exceeds assessment-Valuation (Metropolis) Act, 1869 (32 dt 33 Viet., c. 67), Section 45; Income Tax Act, 1918 (8 c£ 9 Geo.y, c. 40), Schedule A, No. VII, Rule 8, and No. V, Rule 7, as amended by Finance Act, 1923 (13 d 14 Geo. V, c. 14), Section 28.

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