Cooke (H.M. Inspector of Taxes) v Blacklaws.  BTC 374
Judgment delivered 15 October 1984.
Income tax – Remuneration of dentist – Dentist not domiciled in U.K. – Contract with non-resident corporation – Whether profits or gains from a profession assessable under Sch. D, Case II – Whether emoluments under contract of employment assessable under Sch. E – Whether foreign emoluments – Finance Act 1974, Sch. 2, para. 3.