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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Asia Mill Ltd v Ryan (Inspector of Taxes) [1951] UKHL TC_32_275 (28 June 1951)
URL: http://www.bailii.org/uk/cases/UKHL/1951/TC_32_275.html
Cite as: [1951] WN 390, 32 TC 275, [1951] UKHL TC_32_275
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Asia Mill Ltd v Ryan (Inspector of Taxes) [1951] WN 390, [1951] UKHL TC_32_275 28 June 1951

Income Tax, Schedule D - Purchases of stocks of cotton from Cotton Controller - Provision for adjusting payments to be made in event of subsequent change in price of cotton - Sum paid to Controller under this arrangement - Whether part of cost of stock-in-trade.

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