1.1 This appeal was heard immediately after the appeal in Davis v Henderson, (1995) Sp C46, the facts of which are very close indeed to those of the instant case. The arguments of the parties in this case (who were represented by the same advocates as those appearing in the Davis case) were made largely by reference to submissions in the Davis case. We shall adopt a similar course and, where appropriate, will refer to our more detailed decision in the Davis case.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.