Published on 01 Oct 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The implications of the recent High Court decisions in CPT Custodian and Halloran have been the source of some anxiety. In this article the author suggests that the anxiety has been more than is warranted, and explores the implications of the decisions in relation to some central income tax provisions.
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007
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