Jeffrey (HM Inspector of Taxes) v Rolls Royce Ltd: HL 1 Mar 1962

HL Income Tax, Schedule D, Excess Profits Tax, Excess Profits Levy and Profits Tax – Sales of technical ‘know-how’ – Whether receipts capital or income.

Citations:

[1962] UKHL TC – 40 – 443, 40 TC 443

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 June 2022; Ref: scu.559957