Van den Berghs Ltd v Clark (Inspector of Taxes)
[1935] A.C. 431(Judgment by: Lord Wright)
Between: Van den Berghs Ltd - Appellant
And: Clark (Inspector of Taxes) - Respondent
Judges:
Lord Atkin
Lord Tomlin
Lord Russell of Killowen
Lord MacMillan
Lord Wright
Subject References:
REVENUE
INCOME TAX
Agreement between Trade Rivals
Sum paid to terminate
Capital or Profits of Trade
Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - Sch. D, Case 1
Judgment date: 8 April 1935
Judgment by:
Lord Wright
My Lords, I am in full agreement with the opinion which has just been delivered by my noble and learned friend Lord Macmillan, and I have nothing to add.
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