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England and Wales Court of Appeal (Civil Division) Decisions

You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Rolfe (Inspector of Taxes) v Nagel [1982] EWCA Civ TC_55_585 (06 October 1981)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1981/TC_55_585.html
Cite as: [1982] STC 53, (1981) 55 TC 585, 55 TC 585, [1982] EWCA Civ TC_55_585
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Rolfe (Inspector of Taxes) v Nagel [1982] EWCA Civ TC_55_585 (06 October 1981)

Income tax - Diamond broker - Schedule D, Case I - Whether payment received as compensation fo r losing client assessable as profit o f trade - Income and Corporation Taxes Act 1970, ss 108(l)(a)(i) and 109(2).

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