Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

SEAHAM HARBOUR DOCK COMPANY v. CROOK (INSPECTOR OF TAXES).

(1931) 41 Ll L Rep 95

HOUSE OF LORDS.

Before Lord Buckmaster, Lord Warrington of Clyffe, Lord Atkin, Lord Tomlin and Lord Macmillan.

Revenue - Income Tax - Grant to dock company from Unemployment Grants Committee for dock extension work - Grant for a period of two years of a sum equivalent to half of the interest on approved expenditure met out of certain loans - Nature of grant - Whether a capital or an income receipt-

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, click Log In button.