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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> John Cronk & Sons, Ltd v Harrison (H M Inspector of Taxes) [1936] UKHL TC_20_612 (27 November 1936)
URL: http://www.bailii.org/uk/cases/UKHL/1936/TC_20_612.html
Cite as: [1936] UKHL TC_20_612, 20 TC 612
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John Cronk & Sons, Ltd v Harrison (H M Inspector of Taxes) - [1936] UKHL TC_20_612 27 November 1936

Income Tax, Schedule D-Profits of trade-Sales of houses- Guarantees given by builders to building society for sums advanced to purchasers-Part sum guaranteed deposited with society and repayable in certain events-Whether whole purchase price to be brought in as trading receipt at time of sale.

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