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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Jeffrey (H M Inspector of Taxes) v Rolls Royce, Ltd ; (2) Inland Revenue v Rolls Royce, Ltd ; (3) Inland Revenue v Rolls Royce, Ltd ; (4) Inland Revenue v Rolls Royce, Ltd [1962] UKHL TC_40_443 (1 March 1962)
URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_443.html
Cite as: 40 TC 443, [1962] UKHL TC_40_443

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(1) Jeffrey (H M Inspector of Taxes) v Rolls-Royce, Ltd ; (2) Commissioners of Inland Revenue v Rolls-Royce, Ltd ; (3) Commissioners of Inland Revenue v Rolls-Royce, Ltd ; (4) Commissioners of Inland Revenue v Rolls-Royce, Ltd - [1962] UKHL TC_40_443 1 March 1962

Income Tax, Schedule D, Excess Profits Tax, Excess Profits Levy and Profits Tax-Sales of technical “know-how”-Whether receipts capital or income.

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URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_443.html