An implied decision of the High Court on the true construction of a will estopped the parties from contending for a different construction relating to a later year’s assessment.
 AC 155
Cited – Matalan Retail Ltd v Revenue and Customs ChD 5-Aug-2009
The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff . .
Lists of cited by and citing cases may be incomplete.
Commonwealth, Taxes Management
Updated: 15 May 2022; Ref: scu.372322