HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

11, 12 AND 19 DECEMBER 1974

COURT OF APPEAL–

28, 29 AND 30 JULY AND 3 OCTOBER 1975

HOUSE OF LORDS–

4, 5 AND 27 OCTOBER 1976

Income tax, Schedule E – Company’s profit-sharing scheme – Shares held on trust to distribute income among employees – Scheme wound up and trust fund distributed among employees – Whether distribution assessable.

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