E. J. CHIBBETT (H.M. INSPECTOR OF TAXES) v. JOSEPH ROBINSON & SONS.
(1924) 19 Ll L Rep 195
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Income tax-Managers of steamship line-Compensation paid voluntarily for "loss of office" caused by winding-up of company: whether exempt from tax.