Voluntary payments
Earnings
Commentary –
Tax Reporter ¶412-500
Lump sums
– see Lump sums
Trading receipts
Commentary –
Tax Reporter ¶222-400
Case Law –
(1) CHIBBETT (H.M. INSPECTOR OF TAXES) v. JOSEPH ROBINSON AND SONS. (2) THE COMMISSIONERS OF INLAND REVENUE v. JOSEPH ROBINSON AND SONS.
;
Commissioners of Inland Revenue v. Falkirk Ice Rink Ltd.
;
ENSIGN SHIPPING CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE.
;
McGowan (H.M. Inspector of Taxes) v. Brown and Cousins (trading as Stuart Edwards)
;
Murray (H.M. Inspector of Taxes) v. Goodhews
;
Rolfe (H.M. Inspector of Taxes) v. Nagel
;
Severne (H.M. Inspector of Taxes) v. Dadswell Commissioners of Inland Revenue v. Dadswell
;
Simpson (H.M. Inspector of Taxes) v. John Reynolds & Co. (Insurances) Ltd.
;
Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett