Hearings
29 May 1957 [1958] AC 104, HL
National Coal Board v Inland Revenue Comrs
Subject Matter
REVENUE — Profits tax — Allowances — Industrial buildings or structures — Dwelling-houses at colliery — Owned by mine owners — Occupied by miners — Value “when the mine … is no longer worked” — Income Tax Act, 1945 (8 & 9 Geo. 6, c. 32), s. 8 (3).