BEARE (H.M. INSPECTOR OF TAXES) v CARTER(1) (1938-1941) 23 TC 353
NO. 1144–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–
26TH AND 30TH APRIL AND 9TH MAY, 1940
Income Tax, Schedule D, Case VI – Sum received by author for licence to publish new edition of book – Whether annual profit or gain or capital payment – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case VI.