Sharkey v Wernher
Appropriation of trading stock
HMRC Guidance –
BIM33630
Case Law –
Mason (H.M. Inspector of Taxes) v. Innes
;
Sharkey (H.M. Inspector of Taxes) v. Wernher
;
TENNANT v. SMITH (Surveyor of Taxes).
;
WATSON BROS. v. HORNBY (H.M. INSPECTOR OF TAXES
Generally
Legislation/Regulatory –
SP A32