MacKinlay v. Arthur Young McClelland Moores & Co., [1989] BTC 587 (HL)

The policy of a firm of accountants was to reimburse its partners for various costs of their moving their residence from one city to another at...

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Lord Oliver rejected a finding of the Court of Appeal that a firm of accountants could be regarded as a "notionally distinct entity" in order to...

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Lord Oliver stated (p. 589) that "if, with the agreement of his partners, [a partner] pays himself a 'salary', this merely means that he receives...

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