Sutherland and Others v Gustar (Inspector of Taxes)

Core Citations

CONSIDERS

• Harrison v Willis Bros
• Tomlinson v Broadsmith
• Rodriguez v Speyer Brothers

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• MacKinlay v Arthur Young McClelland Moores & Company
• Johnson v Stephens and Carter
• Lewis v Daily Telegraph Ltd (No. 2)

REFERS TO

• Seal & Edgelow v Kingston
• Whitehead and Others v Hughes

RESUELVE RECURSO

• Sutherland and Others v Gustar (Inspector of Taxes)

REVERSES

• Sutherland and Others v Gustar (Inspector of Taxes)

CONSIDERS

• MacKinlay v Arthur Young McClelland Moores & Company
• Taxes Management Act 1970
• Income and Corporation Taxes Act 1988 - Articles : S-111

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• Taxes Management Act 1970 - Articles : S-31
• Partnership Act 1890 - Articles : S-5
• Partnership Act 1890 - Articles : S-24

REPORTED OPINION OF in

• [1994] 4 All ER 1
• 66 TC 663
• [1993] STC 399

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• [04/03/1994] TLR 2
• [1994] 3 WLR 735
• [1994] CH 304

FOLLOWED in

• Johnson v Blackpool General Commissioners ; Johnson and Another v Same

CONSIDERED in

• Russell v Commissioner of Taxation
• Walcott v Trinbago United Calypsonians' Association

This document cites

• Lewis v Daily Telegraph Ltd (No. 2)
• MacKinlay v Arthur Young McClelland Moores & Company
• Harrison v Willis Bros
• Johnson v Stephens and Carter
• Seal & Edgelow v Kingston



See all quotations

• Rodriguez v Speyer Brothers
• Tomlinson v Broadsmith
• Sutherland and Others v Gustar (Inspector of Taxes)
• Whitehead and Others v Hughes
• MacKinlay v Arthur Young McClelland Moores & Company
• Trustees of the Dame Margaret Hungerford Charity v Beazeley
• Rodriguez v Speyer Brothers
• Income and Corporation Taxes Act 1988
• Partnership Act 1890
• Taxes Management Act 1970