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The Law Reports (King's Bench Division)

[1924] 2 KB 494

[KING'S BENCH DIVISION]

BAXENDALE v. MURPHY.

1924 July 3.

ROWLATT J.

Revenue — Income Tax — Assessment — Remuneration of Trustee — “Annual payment …. wholly out of profits or gains brought into charge” — Employment — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case II.; All Schedules Rules, r. 19.

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