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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Nethersole v Withers (H M Inspector of Taxes) [1948] UKHL TC_28_501 (27 February 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_28_501.html
Cite as: 28 TC 501, [1948] UKHL TC_28_501
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Nethersole v Withers (H M Inspector of Taxes) - [1948] UKHL TC_28_501 27 February 1948

Income Tax, Schedule D-Vocation-Income or capital-Sums received by dramatist of a single novel as consideration for assignment of film rights-Whether annual profits or gains or capital payments-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case II or Case VI.

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