Dollar v Lyon (H.M. Inspector of Taxes)(1) (1979-1983) 54 TC 459
HIGH COURT OF JUSTICE (CHANCERY DIVISION)
18 FEBRUARY 1981
Income tax – Schedule D – Farming – Computation of trading profits – Payments made by farmers to their children for help on farm – Whether payments wages and so deductible from partnership profits, s 130(a), (b) Income and Corporation Taxes Act 1970.