The Law Reports (Chancery Division)
[1963] Ch 95
[COURT OF APPEAL]
DE VOIL (INSPECTOR OF TAXES)
v.
WELFORD GRAVELS LTD.
1962 March 1,
5,
6,
7;
April 17.
April 17.
Lord Evershed M.R., Upjohn and Diplock L.JJ.
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.