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.

Citations:

Ind Summary 31-May-1993, Times 17-May-1993

Statutes:

Taxes Management Act 1970 56

Jurisdiction:

England and Wales

Cited by:

Appeal fromSutherland 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. . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 09 February 2022; Ref: scu.89626