Brassington v Guthrie (Inspector of Taxes)

Core Citations

FOLLOWS

• Valleybright Ltd v Richardson

REPORTED OPINION OF in

• [1992] BTC 34
• [1992] STC 47
• 17/12/1991 Times Law Reports

APPEAL RESOLVED in

• Brassington v Guthrie (Inspector of Taxes)

AFFIRMED in

• Brassington v Guthrie (Inspector of Taxes)

FOLLOWED in

• Petch v Gurney (Inspector of Taxes)

CONSIDERED in

• Gurney (H.M.I.T.) v Petch
• Section 25 of the Banks and Trust Companies Act (2021 Revision) and Intertrust Corporate Services (Cayman) Ltd and Cayman Islands Monetary Authority

This document cites

• Valleybright Ltd v Richardson
• Countess Fitzwilliam and Others v Commissioners of Inland Revenue (No. 2)
• Taxes Management Act 1970