United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1936/TC_20_321.html
Cite as: [1936] UKHL TC_20_321, 20 TC 321

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(1) Alfred Leney & Co, Ltd v Whelan (H M Inspector of Taxes) ; (2) Marston's Dolphin Brewery, Ltd (In Liquidation) v Loughnan (HM Inspector of Taxes) - [1936] UKHL TC_20_321 9 March 1936

Income Tax, Schedule D-Brewers-Lease of tied houses together with right to supply beer-Rents under the lease exceeding aggregate Schedule A assessments-Whether excess a subject of assessment under Schedule D.

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