Sharifee and others (T/A Cafe Flutist) v HM Inspector of Taxes: SCIT 21 Jun 2004 dls 3 years ago SCIT Income tax – Profits – Determination of the profits of the opening years of a partnership business Citations: [2004] UKSC SPC00423 Links: Bailii Income Tax Updated: 11 June 2022; Ref: scu.200058
