Commentary – Tax Reporter ¶1006-610

HMRC Guidance – EIM00760

Case Law – (1) CORBETT v. DUFF (H.M. INSPECTOR OF TAXES) (2) DALE v. DUFF (H.M. INSPECTOR OF TAXES) (3) FEEBERY v. ABBOTT (H.M. INSPECTOR OF TAXES) ; (1) HENRY (H.M. INSPECTOR OF TAXES) v. ARTHUR FOSTER. (2) HENRY (H.M. INSPECTOR OF TAXES) v. JOSEPH FOSTER. (3) HUNTER (H.M. INSPECTOR OF TAXES) v. DEWHURST. ; Brander & Ors v. R & C Commrs ; Clayton v. Lavender (H.M. Inspector of Taxes) ; DU CROS v. RYALL (H.M. INSPECTOR OF TAXES) ; DUFF (H.M. INSPECTOR OF TAXES) v. BARLOW ; Halewood International Ltd v. R & C Commrs ; Henley v. Murray (H.M. Inspector of Taxes) ; Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes) ; Laidler v. Perry (H.M. Inspector of Taxes) Morgan v. Perry (H.M. Inspector of Taxes) ; Mimtec Ltd v IR Commrs ; Resolute Management Services Ltd v. R & C Commrs ; SCA Packaging Ltd v. R & C Commrs