Smith's Potato Estates Ltd v Bolland
Jurisdiction | England & Wales |
Date | 1948 |
Year | 1948 |
Court | House of Lords |
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41 cases
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Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
...Co Ltd v KeeneUNK ([1948] 2 All ER 378) and adopted by the majority in the House of Lords in Smith's Potato Estates Ltd v BollandELR ([1948] AC 508Capital Gains Tax Act 1979, s. 32(2)(b) (Taxation of Chargeable Gains Act 1992 section 38 subsec-or-para (2)Taxation of Chargeable Gains Act 199......
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Ransom (HM Inspector of Taxes) v Higgs
...at page 453, that the disbursement "must be made for the purpose of earning the profits". From Smith's Potato Estates Ltd. v.Bolland(3) [1948] A.C. 508 one may take Lord Porter's statement, at page 523, that what has to be determined is "whether the expense is incurred in order to earn gain......
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