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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Herd [1993] UKHL TC_66_29 (17 June 1993)

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Inland Revenue Commissioners v Herd [1993] UKHL TC_66_29 (17 June 1993)

Income Tax – Schedule E – Employment – Gain on sale of shares – Whether taxable under Schedule E – Whether purchaser liable to deduct tax under the Income Tax (Employments) Regulations 1973 SI 1973 No. 334 Regulation j-j 13 – Finance Act 1972, 5 79(1), Finance Act 1976, s 67(1).
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