The Weekly Law Reports
[1963] 3 WLR 292
[HOUSE OF LORDS.]
WELFORD GRAVELS LTD. APPELLANT; AND DE VOIL (INSPECTOR OF TAXES) RESPONDENT.
[APPEAL FROM DE VOIL (INSPECTOR OF TAXES) v. WELFORD GRAVELS LTD.]
1963 May 9,
13,
14,
16,
20;
June 20.
June 20.
LORD JENKINS, LORD HODSON, LORD GUEST and LORD PEARCE.
Revenue
— Income tax
— Schedule A
— Division of occupation
— Valuation between revaluation years
— Farm containing gravel pit
— Pit sold
— Unit of assessment
— Determination of annual value
— Whether by apportionment of value of farm unit or revaluation as “new property”
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 82, 84, 108.