Hearings
England & Wales
12 Apr 1938 [1938] 2 KB 274, KBD
House and Property Investment Co Ltd v Kneen (Inspector of Taxes)
Subject Matter
REVENUE — Income tax — Schedule A — Lease — Rack rent — Covenant by lessee to pay “further rent equal to insurance premium paid by lessors” — Covenant by lessors to insure — Deductions — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. A, No. I., Rule 1; No. IV., Rule 10; No. V., Rules 7, 8.