Payment of licence fees by company – whether income of inventor or a third party – whether trading income of inventor (yes) – whether employment income of inventor (no) – whether annual payments (no) – whether assessments defective or invalid (no)
Citations:
[2010] UKFTT 419 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 August 2022; Ref: scu.426599