Macpherson v Bond

Core Citations

CONSIDERS

• Perkins' Executor v The Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970 - Articles : S-114

DISTINGUISHES

• Dunmore v McGowan

REPORTED OPINION OF in

• 58 TC 579
• [1985] BTC 538
• [1985] 1 WLR 1157

DISTINGUISHED in

• Peracha v Miley (Inspector of Taxes)

CONSIDERED in

• Bashir UD Peracha (Appellant v Anthony Reginald Miley (Respondent

This document cites

• Dunmore v McGowan
• Stanley v Commissioners of Inland Revenue
• Perkins' Executor v The Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970