Evans Medical Supplies, Ltd v Moriarty (H M Inspector of Taxes): HL 4 Dec 1957

Income Tax, Schedule D – Disclosure of secret processes and provision of other information in consideration of lump sum payment – Whether sum received capital or income.

[1957] UKHL TC – 37 – 540, (1957) 37 TC 540
Bailii

Income Tax

Updated: 10 January 2022; Ref: scu.560140