Hearings
England & Wales
17 Apr 1962 [1963] Ch 95; [1962] 3 WLR 489; [1962] 2 All ER 657, CA
20 Jun 1963 [1965] AC 34; [1963] 3 WLR 292; [1963] 2 All ER 1039; 41 TC 172, HL(E)
De Voil v Welford Gravels Ltd
Subject Matter
REVENUE — Income tax — Schedule A — Division of occupation — Valuation between revaluation years — Farm containing gravel pit — Pit sold — Unit of assessment — Determination of annual value — Whether by apportionment of value of farm unit or revaluation as “new property” — Income Tax Act, 1952, ss 82, 84, 108
[1963] Ch 95; [1965] AC 34; [1962] 3 WLR 489; [1963] 3 WLR 292
Appellate History
De Voil v Welford Gravels Ltd [1963] Ch 95; [1962] 3 WLR 489; [1962] 2 All ER 657, CA
Decision of the Court of Appeal affirmed
De Voil v Welford Gravels Ltd [1965] AC 34; [1963] 3 WLR 292; [1963] 2 All ER 1039; 41 TC 172, HL(E)