swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Taxes Management - From: 1993 To: 1993
This page lists 7 cases, and was prepared on 02 April 2018.
Moodie v Inland Revenue Commissioners and Another and similar; HL 7-Apr-1993 - Gazette, 16 June 1993; Ind Summary, 15 March 1993; Gazette, 07 April 1993
Sutherland and Others v Gustar (Inspector of Taxes) Ind Summary, 31 May 1993; Times, 17 May 1993
17 May 1993
ChD
Income Tax, Taxes Management
One partner may not appeal against an assessment to tax against the wishes of his or her partners.
Taxes Management Act 1970 56
1 Citers
Fitzwilliam (Countess) and Others v Inland Revenue Commissioners; HL 9-Jul-1993 - Times, 09 July 1993; Gazette, 08 December 1993; Ind Summary, 19 July 1993
Lonrho Plc v Fayed and Others (No 4 ); QBD 13-Jul-1993 - Times, 13 July 1993
Regina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd Times, 22 October 1993
22 Oct 1993
QBD
Taxes Management
A tax clearance was properly withdrawn because of non-disclosure. There was no abuse by the Revenue.
1 Citers
Lonrho Plc v Fayed and Others (No 4 ); CA 27-Oct-1993 - Ind Summary, 20 December 1993; Times, 27 October 1993; [1994] QB 775
Wilson and Others v Leek General Commissioners and Others Times, 30 December 1993
30 Dec 1993
ChD
Income Tax, Taxes Management
A tax penalty of £21,000 was justified as this was not the maximum penalty.
Taxes Management Act 1970 51
