“…Ground 2: the UT was wrong to hold that Eagles (Inspector of Taxes) v Levy [1934] 19 TC 23supported a view that if the taxpayer in that case had received an amount in respect of his costs but had been necessarily obliged to pay the costs in order to …”
“…The situation in this case is essentially on all fours with the decision in Eagles (Inspector of Taxes) v Levy [1934] 19 TC 23. In that case, the taxpayer brought proceedings for unpaid remuneration from his former position as managing director of a company. The case settled on terms t…”