Consolidated London Properties Ltd v Johnstone

Subject Matter

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).