Able (UK) Holdings Ltd v Skelton (HMIT)

Core Citations

CONSIDERS

• Johnson v Scott
• Carvill v Commissioners of Inland Revenue
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same

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• Whittles (Inspector of Taxes) v Uniholdings Ltd
• Tersons Ltd v Stevenage Development Corporation
• Haven Healthcare (Southern) Ltd v York (Inspector of Taxes)

CONSIDERS

• Land Compensation Act 1961 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-56

REPORTED OPINION OF in

• [2006] STC 1902
• [2006] BTC 765

This document cites

• Haven Healthcare Ltd v York (HM Inspector of Taxes)
• Haven Healthcare (Southern) Ltd v York (Inspector of Taxes)
• Tersons Ltd v Stevenage Development Corporation
• Whittles v Uniholdings Ltd (No. 2)
• Johnson v Scott



See all quotations

• Carvill v Commissioners of Inland Revenue
• Whittles (Inspector of Taxes) v Uniholdings Ltd
• Johnson v Scott
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• Land Compensation Act 1961
• Taxes Management Act 1970