Brassington v Guthrie (Inspector of Taxes)

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Core Citations

RESUELVE RECURSO

Brassington v Guthrie (Inspector of Taxes)

CONSIDERS

Taxes Management Act 1970 - Articles : S-54

APPLIES

Valleybright Ltd v Richardson

AFFIRMS

Brassington v Guthrie (Inspector of Taxes)

REPORTED OPINION OF in

64 TC 435

APPROVED in

Petch v Gurney (Inspector of Taxes)

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