Tilley v Wales (Inspector of Taxes)
[1943] A.C. 386(Judgment 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
Judgment 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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
