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) [2003] STC (SCD) 109193 and
McBride v Blackburn (Inspector of Taxes) [2003] STC (SCD) 139. Both cases were essentially about emoluments and both were decided in favour of the Inland Revenue.
To download the article in Adobe (pdf) format, please click on the link below.
Technical Department
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September 2003 by Louise Rippon
