The court considered the taxation of gifts of literary or other professional works.
[1967] 44 TC 326
England and Wales
Citing:
Cited – Sharkey v Wernher HL 1955
Where a trader takes stock from his business for private use or for use in another business which he owns, or where he transfers to his business stock which he owns in some other capacity than that of proprietor of that business, the transfer should . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 16 December 2021; Ref: scu.259432