Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

SEAHAM HARBOUR DOCK COMPANY v. CROOK (INSPECTOR OF TAXES).

(1930) 38 Ll L Rep 65

COURT OF APPEAL.

Before Lord Hanworth (Master of the Rolls), Lord Justice Slesser and Lord Justice Romer.

Revenue-Income Tax-Grant to dock company from Unemployment Grants Committee for dock extension work-Grant for a period of two years of a sum equivalent to half of the interest on approved expenditure met out of certain loans-Nature of grant-Whether a capital or an income receipt-

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