United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1993/TC_66_29.html
Cite as: [1993] 1 WLR 1090, [1993] UKHL TC_66_29, 1993 SLT 916, [1993] WLR 1090, [1993] STC 436, [1993] 3 All ER 56, [1993] STI 1007, 1993 SC (HL) 35, 66 TC 29

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Inland Revenue Commissioners v Herd [1993] UKHL TC_66_29 (17 June 1993)

Income Tax - Schedule E - Employment - Gain on sale of shares - Whether taxable under Schedule E - Whether purchaser liable to deduct tax under the Income Tax (Employments) Regulations 1973 SI 1973 No. 334 Regulation j-j 13 - Finance Act 1972, 5 79(1), Finance Act 1976, s 67(1).

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