Jaggers (trading as Shide Trees) v Ellis (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Jaggers (trading as Shide Trees) v Ellis (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1988

FOLLOWS

• Cozens v Brutus

AFFIRMS

• Jaggers (trading as Shide Trees) v Ellis (Inspector of Taxes)

REPORTED OPINION OF in

• [1997] BTC 571
• 71 TC 164
• 10/12/1997 Times Law Reports

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• [1997] STC 1417

This document cites

• Cozens v Brutus
• Jaggers (trading as Shide Trees) v Ellis (Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Finance Act 1988
• General and Special Commissioners (Amendment of Enactments) Regulations 1994



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• Farm Woodland Premium Scheme 1992