The Law Reports (Appeal Cases)
[1940] AC 549
[HOUSE OF LORDS.]
CAMERON APPELLANT; AND PRENDERGAST (INSPECTOR OF TAXES) RESPONDENT.
1940 Feb. 12,
13;
Mar. 12.
Mar. 12.
VISCOUNT CALDECOTE L.C., VISCOUNT MAUGHAM, LORD RUSSELL OF KILLOWEN, LORD WRIGHT, and LORD ROMER.
Revenue
— Income tax
— Payment of lump sum to director to induce his non-resignation
— Liability to tax
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. E.