Roland Pooley and Joan Mary Pooley v Her Majesty's Revenue & Customs
Tax LawSpecial Commissioners of Income Tax26 Apr 2006Added 6 Aug 2026
Mr Roland Pooley and his wife, Mrs Joan Mary Pooley, ran a ladies outerwear shop in a small market town from 1972 until its closure in December 1995, Mrs Pooley having become a partner by the start of the 1986-87 year of…