06 Dec 1957 [1958] 1 WLR 122; [1958] 1 All ER 274; 38 TC 426, Ch D (Upjohn J)
07 May 1958 [1958] 1 WLR 705; [1958] 2 All ER 385; 38 TC 426, CA (Lord Evershed M.R., Morris and Ormerod L.JJ.)
29 Jul 1959 [1959] 1 WLR 813; [1959] 3 All ER 215; 38 TC 426; 38 ATC 242, HL (Viscount Simonds, Lord Reid, Lord Radcliffe, Lord Tucker and Lord Keith Of Avonholm)
REVENUE — Income tax — Expenses — Racecourse Betting Control Board — Operation of totalisator on racecourses — Totalisator fund — Expenditure prescribed by statute for benefit of owners of racecourses and racehorses — Board carrying on trade — Whether deductible expenses — “Working expenses” — Meaning — Racecourse Betting Act, 1928 (18 & 19 Geo. 5, c. 41), s. 3 — Betting and Lotteries Act, 1934 (24 & 25 Geo. 5, c. 58), s. 18 (5) — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 137 (a) (f) (g).
[1958] 1 WLR 122; [1958] 1 All ER 274; 38 TC 426, Ch D
[1958] 1 WLR 705; [1958] 2 All ER 385; 38 TC 426, CA
[1959] 1 WLR 813; [1959] 3 All ER 215; 38 TC 426; 38 ATC 242, HL
Racecourse Betting Control Board v Young (Inspector of Taxes) [1958] 1 WLR 122; [1958] 1 All ER 274; 38 TC 426, Ch D
Decision of Upjohn J affirmed
Racecourse Betting Control Board v Young (Inspector of Taxes) [1958] 1 WLR 705; [1958] 2 All ER 385; 38 TC 426, CA
Racecourse Betting Control Board v Young (Inspector of Taxes) [1958] 1 W.L.R. 705; [1958] 2 All ER 385
Decision of the Court of Appeal affirmed
Racecourse Betting Control Board v Young (Inspector of Taxes) [1959] 1 WLR 813; [1959] 3 All ER 215; 38 TC 426; 38 ATC 242, HL
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