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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lowry (H M Inspector of Taxes) v Consolidated African Selection Trust, Ltd [1940] UKHL TC_23_259 (8 May 1940)
URL: http://www.bailii.org/uk/cases/UKHL/1940/TC_23_259.html
Cite as: [1940] UKHL TC_23_259, 23 TC 259
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Lowry (H M Inspector of Taxes) v Consolidated African Selection Trust, Ltd - [1940] UKHL TC_23_259 8 May 1940

Income Tax, Schedule D-Profits of trade-Deduction-Excess of market value over par value of shares allotted at par to employees- Income Tax Act, 1918 (8 d 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3.

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