Anglo-French Exploration Co., Ltd. v Clayson (H.M. Inspector of Taxes)(1) (1953-1956) 36 TC 545
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
28TH OCTOBER, AND 2ND AND 23RD NOVEMBER, 1955
COURT OF APPEAL–
13TH, 14TH, 15TH AND 29TH FEBRUARY, 1956
Income Tax, Schedule D – Mining finance company – Provision by company of agency and secretarial services for other companies – Sum paid in consideration of resignation of agency and secretaryship – Whether a trading receipt.