The Weekly Law Reports
[1976] 1 WLR 1096
[HOUSE OF LORDS]
BRUMBY (INSPECTOR OF TAXES) RESPONDENT AND MILNER APPELLANT
1976 Oct. 4,
5;
27
Lord Wilberforce, Lord Diplock, Lord Simon of Glaisdale, Lord Kilbrandon and Lord Edmund-Davies
Revenue
— Income tax
— Employment
— Employees' profit-sharing scheme wound up
— Distribution to employees of balance of funds
— Whether payments emoluments arising from employment
— Schedule E, Case I
—
Income and Corporation Taxes Act 1970 (c. 10), ss. 181 (1), 183 (1)
[1]
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