HL Income tax, Schedule D – Profits of profession – Law agents – Also acting as secretaries and registrars of companies – Compensation for loss of registrarships – Whether receipt of profession – Whether registrarships offices.
Citations:
[1970] UKHL TC – 46 – 574, 1971 SC (HL) 30, [1971] 1 All ER 36, 1971 SLT 53, 46 TC 574, [1971] 1 WLR 212
Links:
Jurisdiction:
England and Wales
Income Tax, Legal Professions
Updated: 18 June 2022; Ref: scu.559825