Higgs (H.M. Inspector of Taxes) v Olivier(1) (1950-1952) 33 TC 136
HIGH COURT OF JUSTICE–
10TH AND 11TH JULY, 1951
COURT OF APPEAL–
31ST JANUARY AND 4TH FEBRUARY, 1952
Income Tax, Schedule D – Actor engaged by company to act in, produce and direct a film – Agreement fulfilled and film completed – Subsequent covenant with company to refrain for 18 months from making a film for any other person – Whether consideration received by actor assessable to tax.