Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

One of several partners may appeal against the firm’s tax assessment without his partners’ approval.

Citations:

Ind Summary 28-Feb-1994, Gazette 13-Apr-1994, Times 04-Mar-1994

Statutes:

Taxes Management Act 1970 31 56

Jurisdiction:

England and Wales

Citing:

Appeal fromSutherland and Others v Gustar (Inspector of Taxes) ChD 17-May-1993
One partner may not appeal against an assessment to tax against the wishes of his or her partners. . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 26 October 2022; Ref: scu.89627