United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1977/TC_51_708.html
Cite as: 51 TC 708, [1977] 3 All ER 996, [1977] 1 WLR 1345, [1977] UKHL TC_51_708, [1977] TR 217, [1977] WLR 1345, [1977] STC 397

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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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