BAKER (AS LIQUIDATOR OF FIRST NATIONAL PATHE, LTD.) v COOK (H.M. INSPECTOR OF TAXES)(1) (1935-1938) 21 TC 337
NO. 1050–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–
25TH AND 28TH JUNE, 1937
Income Tax, Schedule D – Company formed to make and distribute cinema films – Company in liquidation – Existing contracts carried out and fresh contracts made by new companies – Part of proceeds paid to liquidator – Whether trading by liquidator – Agency.