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Special Commissioners' Leading Tax Cases

John Walters QC a Deputy Special Commissioner describes the Special Commissioners' part in some leading tax cases
Over the years many leading direct tax cases have received their first airing in front of the Special Commissioners. This is not true of all of them particularly in the early days because many started as General Commissioners' cases. I have made a selection spread reasonably evenly over the currency of the Tax Cases reports (which start in 1875) to see how the conclusions and reasoning of the Special Commissioners in leading cases have compared with those of the House of Lords.
NPI v Brown
In NPI v Brown 8 TC 57 ...
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