Russell (Inspector of Taxes) v Scott

[1948] A.C. 422

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(Judgment by: Lord Normand)

Between: Russell (Inspector of Taxes) - Appellant
And: Scott - Respondent

Court:

Judges: Viscount Simon
Lord Porter
Lord Simonds

Lord NormandLord Oaksey

Subject References:
REVENUE
INCOME TAX
ASSESSMENT
Sand-pit situated on farm
Sales of sand
'Concerns of the like nature'

Legislative References:
Income Tax Act 1918 (8 & 9 Geo. 5, c. 40) - Rules Applicable to sch. A., No. III, r. 3

Hearing date: 7-9, 13-14 April 1948
Judgment date: 13 May 1948

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Judgment by:
Lord Normand

My Lords, I concur in the two speeches which have been delivered by my noble and learned friends.