- Unreported Judgments
- Royal Court
- 2003
- Guernsey Judgment 44/2003
Guernsey Judgment 44/2003 - Bath Ltd v Administrator of Income Tax
View printable versionIncome Tax (Guernsey) Law, 1975 - appeal by way of case stated from Guernsey Tax Tribunal - whether profit on proceeds of sale of preference shares properly assessable to tax - distinction between income receipt and capital receipt - procedure followed by the Tribunal.