Prior v Saunders

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-74

APPLIES

• Caillebotte v Quinn

REPORTED OPINION OF in

• [1993] BTC 336
• 66 TC 210
• [1993] STC 562

NOT FOLLOWED in

• Revenue and Customs Commissioners v Healy

This document cites

• Caillebotte v Quinn
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970