Commissioners of Inland Revenue v Biggar
| Jurisdiction | Scotland |
| Date | 1982 |
| Court | Court of Session |
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3 cases
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Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
...principle by the Lord President, Lord Emslie, in the Inner House of the Court of Session (IR Commrs v W Andrew Biggar (a firm) TAXTAX(1982) 56 TC 254 at p. 266; [1982] BTC 332 at p. 337). This court in the Fisher case applied the tests laid down inAttwooll and took the matter a stage furthe......
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Michael Eunan Deeny and Others v Gooda Walker Ltd and Others
...J) and cited as the relevant principle by the Lord President, Lord Emslie, in the Inner House of the Court of Session ( C.I.R. V Biggar (1982) 56 T.C. 254 at p.2 66). 65 This court in the Fisher case applied the tests laid down in Attwooll and took the matter a stage further. In the Fisher ......
- Deeny and Others v Gooda Walker Ltd and Others