Hearings
24 Jul 1953 [1953] Ch 782; [1953] 3 WLR 549, Ch D
07 Jul 1954 [1954] Ch 713; [1954] 3 WLR 367, CA
07 Nov 1955 [1956] AC 58; [1955] 3 WLR 671, HL
Sharkey (Inspector of Taxes) v Wernher
Subject Matter
REVENUE — Income tax — Stock in trade — Disposal for owner's own use — Stud farm — Trade under Schedule D — Racing stables — Recreational and not ta cable — Transfer of horses from farm to stables — Value attributable in stud farm accounts — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.