Fawcett (HM Inspector of Taxes) v Commissioners for Special Purposes of Income Tax Acts and Lancaster Farmers Auction Mart Company Limited: CA 4 Dec 1996

Auctioneers were required to report their trading returns to the Inland Revenue so as to show the income of the sellers.

Citations:

Times 27-Dec-1996, [1996] EWCA Civ 1093

Statutes:

Taxes Management Act 1970 13

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 03 November 2022; Ref: scu.140960