Alexander v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Housing Act 1985
• Housing Act 1980

REFERS TO

• Duke of Buccleuch v Commissioners of Inland Revenue
• Re Sutherland, decd
• Re Lynall, decd

APPLIES

• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others

REPORTED OPINION OF in

• [1991] BTC 8024
• 64 TC 59
• [1991] 26 EG 141

CONSIDERED in

• Grays Timber Products Ltd v HM Revenue and Customs

This document cites

• Re Lynall, decd
• Re Sutherland, decd
• Duke of Buccleuch v Commissioners of Inland Revenue
• Duke of Buccleuch v Commissioners of Inland Revenue
• Re Sutherland, decd



See all quotations

• Re Lynall, decd
• Practice Direction (Appeals by Case Stated, R.S.C., Ord. 58a)
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Finance Act 1975
• Housing Act 1980
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1894