From inside the book
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Page 24
It sought to have the resulting loss of £ 736,030 treated as a loss in the course of trading and made a claim for repayment of tax in respect thereof amounting to £ 212,000 under sect . 341 of the Income Tax Act 1952.
It sought to have the resulting loss of £ 736,030 treated as a loss in the course of trading and made a claim for repayment of tax in respect thereof amounting to £ 212,000 under sect . 341 of the Income Tax Act 1952.
Page 158
There Vaughan J. said : The counsel for the prosecution had only followed the course of practice usual on such occasions , and had challenged a juror as he came to the book to be sworn . This might be done by both parties , till the ...
There Vaughan J. said : The counsel for the prosecution had only followed the course of practice usual on such occasions , and had challenged a juror as he came to the book to be sworn . This might be done by both parties , till the ...
Page 217
1 ) ( 1962 , 41 A.T.C. 388 ) was another case where it was held that securities which the taxpayer company had sold to its principal company at an undervalue were not sold in the course of trade and that the resulting loss was not a ...
1 ) ( 1962 , 41 A.T.C. 388 ) was another case where it was held that securities which the taxpayer company had sold to its principal company at an undervalue were not sold in the course of trade and that the resulting loss was not a ...
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