Income tax – Schedule E – Trusts for the benefit of employees – Employing company taken over – Trust funds distributed among former employees after employment ceased – Whether emoluments of former employment – If so, in C which year or years of assessment, if any, they fell to be assessed – Income and Corporation Taxes Act 1970, s 181.
[1989] UKHL TC – 61 – 705
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559782