Article by Sylvia Elwes, FTII barrister ACCA and lecturer at the University of Luton. This article appeared in the September 2004 issue of Tax Adviser. Sylvia Elwes reviews
Taylor (HMIT) v MEPC Holdings Ltd 2003 UKHL 70.
To download the article in Adobe (pdf) format, please click on the link below.
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September 2004 by Sylvia Elwes