David Clark (HM Inspector of Taxes) (Appellant) James Edward Perks (Respondent) Ian Macleod (HM Inspector of Taxes) (Appellant) James Edward Perks (Respondent) Alan Nicoll Guild (HM Inspector of Taxes) (Appellant) David Alan Newrick and Another (Respondents)
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David Clark (HM Inspector of Taxes) (Appellant) James Edward Perks (Respondent) Ian Macleod (HM Inspector of Taxes) (Appellant) James Edward Perks (Respondent) Alan Nicoll Guild (HM Inspector of Taxes) (Appellant) David Alan Newrick and Another (Respondents)
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Core Citations
CONSIDERS
- The Mudlark
- Wells v Gas Float Whitton No. 2 (Owners of). The Gas Float Whitton No. 2
- Pepper (Inspector of Taxes) v Hart
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CONSIDERS
- Income and Corporation Taxes Act 1988 - Articles : S-193
- Merchant Shipping Act 1854
- Merchant Shipping Act 1995 - Articles : S-313
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