TRUSTEES OF EARL HAIG v COMMISSIONERS OF INLAND REVENUE(1) (1935-1939) 22 TC 725
NO. 1120–COURT OF SESSION (FIRST DIVISION)–
15TH AND 16TH JUNE AND 13TH JULY, 1939
Income Tax, Schedule D – Receipts by trustees of estate of deceased for use of his diaries by biographer – Trustees’ liability – Trading – Realization of asset of estate – Whether receipts capital or income.