Purchase (H M Inspector of Taxes) v Stainer’s Executorsz: HL 29 Nov 1951

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 and 9 Geo. V, c. 40), Schedule D, Cases III and VI.
After the actor and film producer, Leslie Howard had been killed by enemy action in 1943, his executors received income from films, which he had produced or in which he had acted. The Crown argued that the sums had assumed a different character after his death and could no longer be treated as profits and gains of his profession.
Held: The source of the payments was Mr Howard’s professional activity.
Lord Simonds stated that ‘they retained the essential quality of being the fruit of his professional activity’
Lord Asquith of Bishopstone described the payments as ‘the fruit or aftermath of the professional activities of Mr Leslie Howard during his lifetime’.
Lord Asquith, Lord Simonds
[1951] UKHL TC – 32 – 367, [1952] AC 280
Income Tax Act 1918
England and Wales
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Updated: 26 October 2021; Ref: scu.560165