An obscure provision was not sufficient to displace practice and a right of exemption.
England and Wales
See Also – Walters v Tickner (Inspector of Taxes) CA 9-Aug-1993
An appeal out of time from an assessment was allowed where there was an unqualified exemption. . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 August 2022; Ref: scu.90271