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INTERNATIONAL U.K. House of Lords

Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989)

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Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989)

Income tax – Schedule E – Trusts for the benefit of employees – Employing company taken over – Trust funds distributed among former employees after employment ceased – Whether emoluments of former employment – If so, in C which year or years of assessment, if any, they fell to be assessed – Income and Corporation Taxes Act 1970, s 181.
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