28 Jul 1977
COMMISSIONER OF INLAND REVENUE v. DOUGLAS HENRY HOWE
- Citation
- COMMISSIONER OF INLAND REVENUE v. DOUGLAS HENRY HOWE
- Court
- Court of First Instance
- Case number
- HCIA1/1977
The Court held the employment contract and assignment were not 'artificial' within s.61 on the facts; the taxpayer ceased carrying on authorship on his own account as from 27 July 1971 so royalties paid by OUP after that date belonged to GEC while royalties received by the taxpayer for the year ending 31 March 1971 were the taxpayer's income; an opinion formed by an Assistant Commissioner and confirmed by the Commissioner can validly ground action under s.61; royalties paid to an author are not necessarily sums 'for the use or right to use' within s.15(1)(b)/s.21A such that the 10% rule autom…