- Unreported Judgments
- Royal Court
- 2008
- Guernsey Judgment 3/2008
Guernsey Judgment 3/2008 - Glass v Administrator of Income Tax
View printable versionIncome Tax (Guernsey) Law, 1975 (s.80) - appeal by way of Case Stated from decision of the Guernsey Tax Tribunal - whether transaction was in the nature of capital or income - definition of ″business″ - held that payment received by the Appellant constituted ″an adventure in the nature of trade″ - appeal dismissed