No. 1175–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

18TH MARCH, 1941

Income Tax, Schedule D – Profits of trade – Business sold to company – Subsequent receipt by vendor of sums due in respect of hire-purchase agreements subsisting at date of sale – Whether trading profits assessable under Case I of Schedule D.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.