Commissioners of Inland Revenue v Brander & Cruickshank(1) (1967-71) 46 TC 574
COURT OF SESSION (FIRST DIVISION)–
12TH, 16TH AND 19TH DECEMBER 1969
HOUSE OF LORDS–
26TH, 27TH AND 28TH OCTOBER AND 8TH DECEMBER 1970
Income tax, Schedule D – Profits of profession – Law agents – Also acting as secretaries and registrars of companies – Compensation for loss of registrarships – Whether receipt of profession – Whether registrarships offices.