Bray (Inspector of Taxes) v Best [1989] UKHL TC_61

1989 Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989)
URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_61_705.html
Cite as: [1989] UKHL TC_61_705, 62 TC 705, [1989] 1 All ER 969, [1989] 1 WLR 167, [1989] STC 159, [1989] WLR 167

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Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989)

Income tax - Schedule E - Trusts for the benefit of employees - Employing company taken over - Trust funds distributed among former employees after employment ceased - Whether emoluments of former employment - If so, in C which year or years of assessment, if any, they fell to be assessed - Income and Corporation Taxes Act 1970, s 181.

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URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_61_705.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Bray (Inspector of Taxes) v Best [1989] UKHL TC_61_705 (23 February 1989) URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_61_705.html Cite as: [1989] UKHL TC_61_705, 62 TC 705, [1989] 1 All ER 969, [1989] 1 WLR 167, [1989] STC 159, [1989] WLR 167