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INTERNATIONAL U.K. House of Lords

Jeffrey (H M Inspector of Taxes) v Rolls Royce, Ltd ; (2) Inland Revenue v Rolls Royce, Ltd ; (3) Inland Revenue v Rolls Royce, Ltd ; (4) Inland Revenue v Rolls Royce, Ltd [1962] UKHL TC_40_443 (1 March 1962)

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(1) Jeffrey (H M Inspector of Taxes) v Rolls-Royce, Ltd ; (2) Commissioners of Inland Revenue v Rolls-Royce, Ltd ; (3) Commissioners of Inland Revenue v Rolls-Royce, Ltd ; (4) Commissioners of Inland Revenue v Rolls-Royce, Ltd – [1962] UKHL TC_40_443 1 March 1962

Income Tax, Schedule D, Excess Profits Tax, Excess Profits Levy and Profits Tax-Sales of technical “know-how”-Whether receipts capital or income.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_40_443

Source: https://www.bailii.org/

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