Mason (Inspector of Taxes) v. Innes

2 All ER 926 (1967)

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Mason (Inspector of Taxes) v. Innes

England Court of Appeal, Civil Division
2 All ER 926 (1967)

  • Written by Heather Whittemore, JD

Facts

Hammond Innes (plaintiff) was a successful novelist. Innis assigned the rights to one of his novels, The Doomed Oasis, to his father as a gift. The market value of the rights was estimated to be approximately £15,000. Mason, the inspector of taxes (defendant), argued that Innes was responsible for paying income taxes on the rights even though Innes assigned the rights to his father as a gift and did not receive money for the assignment.

Rule of Law

Issue

Holding and Reasoning (Denning, J.)

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Federal Income Tax

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