NETHERSOLE v WITHERS (H.M. INSPECTOR OF TAXES)(1) (1942-1948) 28 TC 501
NO. 1393–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–
25TH OCTOBER, 1945
COURT OF APPEAL–
25TH FEBRUARY AND 1ST, 4TH AND 29TH MARCH, 1946
HOUSE OF LORDS–
19TH, 20TH, 22ND AND 23RD JANUARY AND 27TH FEBRUARY, 1948
Income Tax, Schedule D – Vocation – Income or capital – Sums received by dramatist of a single novel as consideration for assignment of film rights – Whether annual profits or gains or capital payments – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case II or Case VI.