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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> B G Utting & Co, Ltd v Hughes (H M Inspector of Taxes) [1940] UKHL TC_23_174 (12 March 1940)
URL: http://www.bailii.org/uk/cases/UKHL/1940/TC_23_174.html
Cite as: [1940] UKHL TC_23_174, 23 TC 174
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B G Utting & Co, Ltd v Hughes (H M Inspector of Taxes) - [1940] UKHL TC_23_174 12 March 1940

Income Tax, Schedule D-Profits of trade-Builders-Houses disposed of by way of lease, subject to •payment of premium and yearly ground rent-Whether premiums and ground rents to be included in trading receipts and, in the case of the ground rents, whether at cost or realizable value.

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