Income Tax, Schedule D – Copyright royalties – Payable to executor of author under agreement made in his lifetime – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Schedule D, Cases III, V and VI.
[1958] UKHL TC – 38 – 240, (1958) 37 ATC 347, [1959] AC 412, [1958] 3 WLR 740, [1958] 3 All ER 573, 38 TC 240, [1958] TR 349
Bailii
Income Tax Act 1952
England and Wales
Cited by:
Cited – Shop Direct Group v Revenue and Customs SC 17-Feb-2016
The Court considered the interpretation of the sections which applied corporation tax to post-cessation receipts. Companies had received from the Inland Revenue substantial repayments of VAT together with interest. There had been reorganisations of . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 10 January 2022; Ref: scu.559983