The Law Reports (Appeal Cases)
[1940] AC 812
[HOUSE OF LORDS.]
UNITED STEEL COMPANIES, LIMITED APPELLANTS; AND CULLINGTON (INSPECTOR OF TAXES) RESPONDENT.
1940 Feb. 19,
20;
March 19.
March 19.
VISCOUNT CALDECOTE L.C., VISCOUNT MAUGHAM, LORD RUSSELL OF KILLOWEN, LORD WRIGHT, and LORD ROMER.
Revenue
— Companies
— Amalgamation
— Losses
— Wear and tear allowances
— Right to carry forward
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Rules applicable to Cases I. and II., rr. 6. 11
—
Finance Act, 1926 (16 & 17 Geo. 5, c. 22), ss. 32, 33
—
Companies Act, 1929 (19 & 20 Geo. 5, c. 23), ss. 153, 154.