HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

29 JUNE AND 12 JULY 1979

Surtax – Barrister paid lump sum in anticipation of entering employment – Covenant to cease practice at the Bar – Whether lump sum paid in respect of the giving of the undertaking or of the fulfilment of the undertaking – Section 34, Income and Corporation Taxes Act 1970.

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