HL Income Tax Schedule D, and Profits Tax-Deduction – Football club – Players engaged under yearly agreements – Change of renewal date – Agreements for a period exceeding 12 months and including two non-playing periods – Accounting period to which debits for non-playing wages to be allocated in computing profits.
Citations:
[1952] UKHL TC – 33 – 331, 33 TC 331
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560160
