Legislation

section 105(3)

1 decision citing this instrument.

Provisions cited

section 105(3)

Decisions

Peter Phillips, Stacey Phillips and Janice Phillips The Executors of Rhoda Phillips Deceased v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax26 Jul 2006Added 6 Aug 2026

Mr Philip Phillips, a valuer and estate agent, began in business in the 1950s and by his death on 22 March 2000 owned shares in eight related family companies, among them P P Investments Limited, an unquoted company established…