1963 (2) TMI 46 - HOUSE OF LORDS

Extract:
.......o asset-producing character, but the renewal of a hothouse boiler, a fireplace and a water main could certainly not be so described. For the reasons given by my noble and learned friend, Lord Reid, I would allow the appeal. Appeal allowed. Solicitors Smith, Braithwaite and Co. for Shepherd and Wedderburn W.S. Edinburgh; Solicitor of Inland Revenue.