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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> United Steel Companies, Ltd v Cullington (H M Inspector of Taxes) (No 2 ) [1940] UKHL TC_23_91 (19 March 1940)
URL: http://www.bailii.org/uk/cases/UKHL/1940/TC_23_91.html
Cite as: 23 TC 91, [1940] UKHL TC_23_91

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United Steel Companies, Ltd v Cullington (H M Inspector of Taxes) (No 2 ) - [1940] UKHL TC_23_91 19 March 1940

Income Tax, Schedule D-Profits of trade-Succession-New company amalgamating two old companies-Whether entitled to carry forward and set off against its profits wear and tear allowances and losses of the old companies.

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URL: http://www.bailii.org/uk/cases/UKHL/1940/TC_23_91.html