Lowe and Sons, Ltd v Commissioners of Inland Revenue
| Jurisdiction | Scotland |
| Date | 1938 |
| Court | Court of Session |
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Bomford v Osborne (Inspector of Taxes)
- United Kingdom
- House of Lords
- 27 May 1941
...assessment. The learned judge, however, considered that he was constrained by the decision of the Court of Session in Lowe v. Commissioners of Inland Revenue, 21 Tax Cases 597, to decide in favour of the Crown, but he struck out of the area classed as "garden" some twenty-six acres of arabl......