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Van den Berghs Ltd v Clark (Inspector of Taxes) [1935] UKHL TC_19_390 (8 April 1935)

Van den Berghs Ltd v Clark (Inspector of Taxes) [1935] AC 431, [1935] UKHL TC_19_390 8 April 1935

Income Tax, Schedule D–Capital or income-Agreements between competing trading companies for profit-sharing, etc.- Payment received by one company from the other as damages for cancellation of its future rights under the agreements.
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