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Citation pending | 1980-03-17
within s 108, para 1(a)(iii)a of the Income and Corporation Taxes Act 1970. The Special Commissioners, having made the finding that the taxpayer did ratify the a greement purported to have been made on her behalf by...
Citation pending | 1968-11-21
Income Tax – Income – Copyright – Royalties – Death of author – Assignment by beneficiary under will – Liability of a ssignee to tax – Income Tax Act 1952(15 & 16 Geo 6 & 1 Eliz 2 c 10), Sch, D.
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