Walters (Inspector of Taxes) v Tickner: CA 26 Jan 1994

An obscure provision was not sufficient to displace practice and a right of exemption.

Citations:

Gazette 26-Jan-1994

Jurisdiction:

England and Wales

Citing:

See AlsoWalters 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.

Income Tax

Updated: 06 August 2022; Ref: scu.90271