Dale (H.M. Inspector of Taxes) v de Soissons (1) (1950-1952) 32 TC 118
NO. 1459–HIGH COURT OF JUSTICE–
27TH MARCH AND 3RD APRIL, 1950
COURT OF APPEAL–
3RD JULY, 1950
Income Tax, Schedule E – Emoluments of office – Three-year service agreement terminable by employer at end of first or second year on payment of sum as ‘compensation for loss of office’ – Agreement terminated by employer at end of first year – Whether sum payable to employee assessable.