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 from – Sutherland 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