Rye and Eyre v Inland Revenue: HL 1 Mar 1935

TC Income Tax, Schedule D – Copyright royalties – Play produced in London – Royalties transmitted by producer’s solicitors to author resident abroad – Whether solicitors persons ‘by or through ‘ whom payment made – Income Tax Act, 1918 General Rule 21; Finance Act, 1927 (17 and 18 Geo. V, c. 10), Sections 25 and 26

Citations:

[1935] UKHL TC – 19 – 164

Links:

Bailii

Jurisdiction:

England and Wales

Intellectual Property, Income Tax

Updated: 27 June 2022; Ref: scu.559342