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Bray (H M Inspector of Taxes) v Colenbrander; (2) Harvey (H M Inspector of Taxes) v Breyfogle [1953] UKHL TC_34_138 (20 April 1953)

(1) Bray (H M Inspector of Taxes) v Colenbrander; (2) Harvey (H M Inspector of Taxes) v Breyfogle – [1953] UKHL TC_34_138 20 April 1953

Income Tax- Residents in the United Kingdom employed by foreign companies under contracts made abroad – Duties performed entirely or mainly in United Kingdom – Remuneration payable abroad–Whether employment assessable under Schedule E or Case V of Schedule D.
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