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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Smith's Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith's Potato Crisps , Ltd v Inland Revenue [1948] UKHL TC_30_267 (14 July 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_267.html
Cite as: 30 TC 267, [1948] UKHL TC_30_267
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(1) Smith's Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith's Potato Crisps (1929), Ltd v Commissioners of Inland Revenue - [1948] UKHL TC_30_267 14 July 1948

Income Tax, Schedule D, and Excess Profits Tax - Deduction - Expenses in connection with Excess Profits Tax appeal to Board of Referees-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3 (a); Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 14(1) and 18.

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