HL Income Tax, Schedule D, Excess Profits Tax, Excess Profits Levy and Profits Tax – Sales of technical ‘know-how’ – Whether receipts capital or income.
Citations:
[1962] UKHL TC – 40 – 443, 40 TC 443
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 June 2022; Ref: scu.559957