The Weekly Law Reports
[1964] 1 WLR 1357
[COURT OF APPEAL.]
JARROLD (INSPECTOR OF TAXES)
v.
BOUSTEAD.
MCINNES (INSPECTOR OF TAXES)
v.
LARGE.
MCINNES (INSPECTOR OF TAXES)
v.
SIMMS.
1964 June 8,
9.
Lord Denning M.R., Danckwerts and Diplock L.JJ.
Revenue
— Income tax
— Employment
— Professional footballer
— Signing-on fees paid to football players
— Payment of lump sum on relinquishing amateur status
— Players unable to regain amateur status
— Whether taxable remuneration
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 156, Sch. E.