Hearings
(1993) 66 TC 663
22 Feb 1994 [1994] Ch 304; [1994] 3 WLR 735; [1994] 4 All ER 1; (1993) 66 TC 663, CA
Sutherland v Gustar
Additional names
Sutherland v Barnes
Sutherland and Partners v Barnes
Subject Matter
REVENUE — Income tax — Appeal to commissioners — 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, s 56(1)(2)
[1994] Ch 304; [1994] 3 WLR 735; (1993) 66 TC 663
Appellate History
Sutherland v Gustar [1993] STC 399
Decision of Lindsay J reversed
Sutherland v Gustar [1994] Ch 304; [1994] 3 WLR 735; [1994] 4 All ER 1; (1993) 66 TC 663, CA