Regina v Inland Revenue Commissioners, ex Parte Kaye and Another: QBD 8 Jul 1992

A trustee was not allowed to claim on the basis that he had done an act in accordance with Inland Revenue practice, if he hadn’t.

Citations:

Gazette 08-Jul-1992

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 23 July 2022; Ref: scu.86934