United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1959/TC_38_426.html
Cite as: 38 TC 426, [1959] UKHL TC_38_426

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Young (H M Inspector of Taxes) v Racecourse Betting Control Board; Racecourse Betting Control Board v Young (H M Inspector of Taxes); Commissioners of Inland Revenue v Racecourse Betting Control Board; Racecourse Betting Control Board v Commissioners of Inland Revenue - [1959] UKHL TC_38_426 29 July 1959

Income Tax, Schedule D, and Profits Tax-Trade-Expenses-Payments made under scheme for application of moneys in totalisator fund-Runners’ allowance-Whether payments deductible as expenses in computing profits- Racecourse Betting Act, 1928 (18 & 19 Geo. V, c. 41), Section 3 ; Income Tax Act, 1952 (15 & 16 Geo. VI cfe 1 Eliz. II, c. 10), Section 137 (a).

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