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Mansworth v Jelley

Philip Fisher who somewhat unwillingly became an expert on the subject first time around looks fondly back at Mansworth v Jelley
The Editor has asked me to put down in writing some musings on the latest twist in the saga that started when a taxpayer Colin Jelley took on the might of the Inland Revenue in the innocent guise of a single Inspector of Taxes Mrs Mansworth.
Before going into detail it might be useful to provide an analogy. The implementation of the decision in Mansworth v Jelley could be compared to the Captain of a submarine that had happily been plodding along the seabed safe and secure receiving advice from home base to open a window (the people giving this advice would not have...

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