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Inland Revenue Commissioners v Brander & Cruickshank (A Firm) [1970] UKHL TC_46_574 (08 December 1970)

Inland Revenue Commissioners v Brander & Cruickshank (A Firm) [1970] UKHL TC_46_574 (08 December 1970)

Income tax, Schedule D – Profits of profession – Law agents – Also acting as secretaries and registrars of com panies – Compensation for loss of registrarships – Whether receipt of profession – Whether registrarships offices.
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