HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

27TH AND 28TH NOVEMBER, 1963

COURT OF APPEAL–

4TH, 8TH AND 9TH JUNE, 1964

Income Tax, Schedule E – Lump sum payments – Signing-on fees for rugby footballers – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 156 – Finance Act, 1956 (4 & 5 Eliz. II, c. 54), Second Schedule, Paragraph 1.

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