Furniss v Dawson (original) (raw)

Furniss v. Dawson is an important House of Lords case in the field of UK tax. Its full name is Furniss (Inspector of Taxes) v. Dawson D.E.R., Furniss (Inspector of Taxes) v. Dawson G.E., Murdoch (Inspector of Taxes) v. Dawson R.S., and its citation is [1984] A.C. 474, or alternatively [1984] 2 W.L.R. 226. Its effect was to extend the applicability of The Ramsay Principle.