Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Co Ltd and Another: ChD 31 Dec 1994

An auctioneer was not required to report to the Inland Revenue on the gross receipts of other traders on sales where he had acted as agent.

Citations:

Gazette 01-Mar-1995, Times 31-Dec-1994, Ind Summary 13-Feb-1995

Statutes:

Taxes Management Act 1970 13

Jurisdiction:

England and Wales

Income Tax

Updated: 08 April 2022; Ref: scu.80485