Tilley v Wales (Inspector of Taxes)
[1943] A.C. 386(Decision by: Lord Atkin, Lord Russell of Killowen)
Between: Tilley - Appellant
And: Wales (Inspector of Taxes) - Respondent
Judges:
Viscount Simon LC
Lord AtkinLord Thankerton
Lord Russell of KillowenLord Porter
Subject References:
REVENUE
INCOME TAX
ASSESSMENT
Managing director
Agreement releasing pension rights and accepting reduced salary for the future
Lump sum consideration
Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - sch. E
Judgment date: 11 February 1943
Decision by:
Lord Atkin
Lord Russell of Killowen
(Viscount Simon LC:) My Lords, I am authorized by my noble and learned friends Lord Atkin and Lord Russell of Killowen to say that they concur in the opinion which I have just delivered.
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