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United Kingdom House of Lords Decisions
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Fitzleet Estates Ltd v Cherry (Inspector of Taxes) [1977] UKHL TC_51_708 (09 November 1977)
URL: http://www.bailii.org/uk/cases/UKHL/1977/TC_51_708.html
Cite as:
[1977] 3 All ER 996,
[1977] WLR 1345,
51 TC 708,
[1977] 1 WLR 1345,
[1977] TR 217,
[1977] STC 397,
[1977] UKHL TC_51_708
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Fitzleet Estates Ltd v Cherry (Inspector of Taxes) [1977] UKHL TC_51_708 (09 November 1977)
Income tax - Schedule D, Cases III and VI - Payments of interest and ground rent incurred when property was being developed - Whether capitalised or paid out of profits or gains brought into charge to tax - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), j. 170.
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