Case Law for the Tax Practitioner
4.4CAPITAL OR REVENUE
4.4.1Whether certain construction costs were revenue or capital
JB Vale (Inspector of Taxes) v. Martin O’Mahony & Brothers Limited
Supreme Court -1 March 1946
IT...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.