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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Reynolds and Gibson v Crompton (H M Inspector of Taxes) ; (2) Reynolds and Gibson v Inland Revenue [1952] UKHL TC_33_288 (26 March 1952)
URL: http://www.bailii.org/uk/cases/UKHL/1952/TC_33_288.html
Cite as: [1952] 1 TLR 922, [1952] TR 169, 33 TC 288, (1952) 31 ATC 184, [1952] UKHL TC_33_288, [1952] 1 All ER 888

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(1) Reynolds and Gibson v Crompton (H M Inspector of Taxes) ; (2) Reynolds and Gibson v Commissioners of Inland Revenue - [1952] UKHL TC_33_288 26 March 1952

Income Tax, Schedule D, and Profits Tax-Profits of trade-Debt taken over at reduced valuation on change of partnership and subsequently recovered in full-Whether profit assessable.

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URL: http://www.bailii.org/uk/cases/UKHL/1952/TC_33_288.html