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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Welford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)
URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_172.html
Cite as: 41 TC 172, [1963] 2 All ER 1039, [1963] 3 WLR 292, [1963] RVR 599, [1963] UKHL TC_41_172, [1965] AC 34
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Welford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)

Income Tax, Schedule A - Gravel pit - Whether a new property - Income Tax Act, 1952 (15 & 16 Geo. V I & 1 Eliz. II, c. 10), Section 82, Schedule A , paragraph 2 (b), and Sections 84 and 108.

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