References: [1951] UKHL TC_32_367, [1952] AC 280
Links: Bailii
Coram: Lord Asquith
Ratio: HL Income Tax, Schedule D – Film actor and producer-Remuneration including right of participation in profits of, or receipts from, particular films-Sums in respect of such participations paid to executors – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases III and VI.
Statutes: Income Tax Act 1918
Jurisdiction: England and Wales
This case is cited by:
- Cited – Anson v Revenue and Customs SC (Bailii, [2015] UKSC 44, [2015] 4 All ER 288, [2015] STI 2019, [2015] BTC 21, 17 ITL Rep 1007, [2015] STC 1777, Bailii Summary, UKSC 2013/0068, SC, SC Summary)
This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .
(This list may be incomplete)
Last Update: 12 January 2017
Ref: 560165