The Law Reports (Appeal Cases)
[1932] AC 351
[HOUSE OF LORDS.]
CONSOLIDATED LONDON PROPERTIES, LIMITED APPELLANTS; AND JOHNSTONE RESPONDENT.
1932 Jan. 29.
LORD WARRINGTON OF CLYFFE, LORD ATKIN, LORD TOMLIN, and LORD MACMILLAN.
Revenue
— Income Tax
— County of London
— Blocks of Flats
— Unit of Assessment
— “House or Building let in different …. Tenements”
— Assessment on Landlord
— Allowances for Repairs
—
Valuation (Metropolis) Act, 1869 (32 & 33 Vict. c. 67), s. 45
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Schedule A, No. V., r. 7; No. VII., r. 8 (c).