Purchase (H.M. Inspector of Taxes) v Stainer’s Executors(1) (1950-1952) 32 TC 367
No. 1479–HIGH COURT OF JUSTICE–
31ST OCTOBER AND 1ST NOVEMBER, 1949
COURT OF APPEAL–
15TH, 16TH AND 17TH MARCH AND 5TH APRIL, 1950
HOUSE OF LORDS–
22ND AND 23RD OCTOBER AND 29TH NOVEMBER, 1951
Income Tax, Schedule D–Film actor and producer–Remuneration including right of participation in profits of, or receipts from, particular films–Sums in respect of such participations paid to executors–Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases III and VI.