Article by Louise Rippon, barrister at 3 Temple Gardens Tax Chambers, in which she discusses two important watershed cases. This article appeared in the September 2003 issue of Tax Adviser. Two recent noteworthy cases are Warner v Prior (Inspector of Taxes)
 STC (SCD) 109193 and McBride v Blackburn (Inspector of Taxes)
 STC (SCD) 139. Both cases were essentially about emoluments and both were decided in favour of the Inland Revenue.
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September 2003 by