Chancery Division.

Harman J.

Judgment delivered 27 April 1995.

Income tax – Sch. D, Case II – Manuscripts and working papers sold to university by author – Whether proceeds taxable as income of author’s profession – Income and Corporation Taxes Act 1988, s. 18.

  This was an appeal by the executors of Professor Wain, who died after the hearing of an appeal by the special commissioners holding that sums received as consideration for the sale of working papers and manuscripts by an author were income of his profession taxable under Sch. D, Case II.

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