The Law Reports (Chancery Division)
[1994] Ch 304
[COURT OF APPEAL]
SUTHERLAND AND OTHERS v. GUSTAR (INSPECTOR OF TAXES)
1994 Feb. 7,
8;
22
Sir Donald Nicholls V.-C., Leggatt and Henry L.JJ.
Revenue
— Income tax
— Appeal to commissioner
— Partnership
— Joint assessments to income tax on partners
— Single partner seeking to appeal contrary to wishes of co-partners
— Whether having right of appeal to commissioners
— Whether able to require commissioners to state case for opinion of High Court
— Whether single partner acting alone “the appellant” for purposes of appeal to High Court
—
Taxes Management Act 1970 (c. 9), s. 56(1)(2)