1991 Shilton v Wilmshurst (Inspector of Taxes) [1991] UKHL TC_64_78 (07 February 1991)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Shilton v Wilmshurst (Inspector of Taxes) [1991] UKHL TC_64_78 (07 February 1991)
URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_78.html
Cite as: [1991] 1 AC 684, [1991] AC 684, 64 TC 78, [1991] UKHL TC_64_78, [1991] STC 88, [1991] 2 WLR 530, [1991] 3 All ER 148

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Shilton v Wilmshurst (Inspector of Taxes) [1991] UKHL TC_64_78 (07 February 1991)

Income tax - Schedule E - Lump sum payment by football club to induce its employee to join a new club - Whether an emolument from the employment with the new club - Income and Corporation Taxes Act 1970, ss 181 and 183(1).

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URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_78.html