Evans Medical Supplies, Ltd v Moriarty (H M Inspector of Taxes) – [1957] UKHL TC_37_540 4 December 1957
Income Tax, Schedule D-Disclosure of secret processes and provision of other information in consideration of lump sum payment-Whether sum received capital or income.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_37_540
Source: https://www.bailii.org/