Profits made by receipt of a lump sum from the sale of notes and documents, created in a professional writing career but without the copyright, were taxable under Schedule D in the year of the sale.
Citations:
Ind Summary 30-May-1995, Gazette 24-May-1995, Times 02-May-1995
Jurisdiction:
England and Wales
Income Tax
Updated: 28 April 2022; Ref: scu.90229