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John Dow, Surveyor of Taxes, Edinburgh, appellant , being dissatisfied with a decision of the Commissioners for the General Purposes of the Income Tax Acts in an appeal by the Merchiston Castle School, Limited, respondents , finding that a sum of £560, 8s., being the amount of a duplicand paid by the respondents for part of their property which was used for the sports of the school, represented a trading expense necessarily incurred by the respondents in carrying on the business of a school, obtained a Case for appeal.
The Surveyor of Taxes (Mr John Dow) contended, inter alia —(1) That the expense claimed had no reference whatever to the business of carrying on the public school, and was not a charge incurred in earning the fees and other income derived by the company from this source, but that Page: 587 ↓
The Commissioners after due consideration of the facts and arguments submitted to them were of the opinion that the said sum of £560, 8s. represented a trading expense necessarily incurred by the appellant company in carrying on the business of Merchiston Castle School, and allowed the appeal.”
Counsel for the appellant having opened the case, the Court called upon counsel for the respondents.
I think therefore that the conclusion arrived at by the Commissioners must be recalled and the appeal allowed.
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