Market leading insight for tax experts
View online issue

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 ...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top