Carson (H.M. Inspector of Taxes) v Cheyney’s Executor(1) (1956-1960) 38 TC 240
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
3RD, 4TH AND 6TH JUNE, 1957
COURT OF APPEAL–
2ND, 3RD AND 21ST OCTOBER, 1957
HOUSE OF LORDS–
27TH AND 29TH OCTOBER, AND 25TH NOVEMBER, 1958
Income Tax, Schedule D – Copyright royalties – Payable to executor of author under agreement made in his lifetime – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Schedule D, Cases III, V and VI.