Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

In Horner v Madden 1995 STC 802, the taxpayer submitted a formula from which his tax liability might be computed. It was held that the requirement to deliver a return was not satisfied.

Appeal concerns the taxation of an employee share award. 11TACD2018