Humbles (HM Inspector of Taxes) v Brooks

Core Citations

CONSIDERED in

• HM Revenue and Customs v Banerjee (No 2)

REPORTED OPINION OF in

• 40 TC 500

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Brown v Bullock
• Blackwell (HM Inspector of Taxes) v Mills
• Income Tax Act 1952