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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Littman v Barron (H M Inspector of Taxes) [1952] UKHL TC_33_373 (31 July 1952)
URL: http://www.bailii.org/uk/cases/UKHL/1952/TC_33_373.html
Cite as: [1952] UKHL TC_33_373, 33 TC 373
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Littman v Barron (H M Inspector of Taxes) - [1952] UKHL TC_33_373 31 July 1952

Income Tax, Schedule D-Property held on short lease and re-let at a rent lower than that payable by lessee-Whether “loss ”can be set against other income chargeable under Schedule D, Case VI-Finance Act, 1927 (17 & 18 Geo. V. c. 10), Section 27 (1); Finance Act, 1940 (3 cfe 4 Geo. VI. c. 29), Section 15.

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