The Law Reports (Appeal Cases)
[1915] AC 509
[HOUSE OF LORDS.]
COMMISSIONERS OF INLAND REVENUE APPELLANTS; AND WALKER RESPONDENT.
1914 Dec. 3.
EARL LOREBURN, LORD ATKINSON, LORD PARKER OF WADDINGTON, LORD SUMNER, and LORD PARMOOR.
Revenue
— Increment Value Duty
— Site Value on Occasion of Sale
— Method of Ascertainment
— “Like Deductions”
— Deduction in respect of Goodwill and Matters personal to Parties
—
Finance (1909–10) Act, 1910 (10 Edw. 7, c. 8), s. 2, sub-s. 2; s. 25, sub-s. 4 (a) and (d).