Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

DEVON MUTUAL STEAMSHIP INSURANCE ASSOCIATION v. OGG (INSPECTOR OF TAXES).

(1927) 29 Ll L Rep 180

KING'S BENCH DIVISION.

Before Mr. Justice Rowlatt.

Revenue-Income tax-Assessment-Mutual steamship insurance association-Purchase of steamships-Sum paid on cancellation of contracts-Whether revenue or capital expenditure.

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