Clarke (Inspector of Taxes) v Trustees of the British Telecom Pension Scheme and others

Source:	All England Reporter
Publisher Citation:	[1998] All ER (D) 453
Court:	Chancery Division
Judge:	Lightman J
Representation	Lord Falconer of Thoroton QC, SG and Timothy Brennan (instructed by the Solicitor of Inland Revenue) for the Revenue.
	Michael Flesch QC and Felicity Cullen (instructed by Maxwell Batley) for the trustees.
Judgment Dates:	14 October 1998

Income tax - Exemption - Sub-underwriting commissions - Whether receipts of a trade carried on by trustees - (3), (2)(c).

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