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INTERNATIONAL U.K. House of Lords

Shilton v Wilmshurst (Inspector of Taxes) [1991] UKHL TC_64_78 (07 February 1991)

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Shilton v Wilmshurst (Inspector of Taxes) [1991] UKHL TC_64_78 (07 February 1991)
Income tax – Schedule E – Lump sum payment by football club to induce its employee to join a new club – Whether an emolument from the employment with the new club – Income and Corporation Taxes Act 1970, ss 181 and 183(1).
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Source: https://www.bailii.org/

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