Commissioners Of Inland Revenue v Walker

Subject Matter

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).

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