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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> BSC Footwear Ltd v Ridgway [1971] UKHL TC_47_495 (05 May 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_495.html
Cite as: [1971] 2 All ER 534, [1972] AC 544, 47 TC 495, [1971] UKHL TC_47_495, [1971] 2 WLR 1313
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BSC Footwear Ltd v Ridgway [1971] UKHL TC_47_495 (05 May 1971)

Income tax, Schedule D - Stock valuation - Market value - Retailer - Whether market value can be taken as value in wholesale market.

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