H E Manning v Her Majesty's Revenue & Customs
Tax LawSpecial Commissioners of Income Tax3 Jul 2006Added 6 Aug 2026
The appellant, Mr H E Manning, was born on 19 April 1938 and attained the age of 65 on 19 April 2003, shortly after the start of the 2003-04 tax year. He was self-employed throughout the period from 6 April 2003 to 5 April 2004…