Barrett (Inspector of Taxes) v Powell

Core Citations

CONSIDERS

• Finance Act 1985 - Articles : S-69
• Atkinson (Inspector of Taxes) v Dancer
• Jarmin (Inspector of Taxes) v Rawlings

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• McGregor v Adcock
• Pepper (Inspector of Taxes) v Daffurn
• Wase (Inspector of Taxes) v Bourke

REPORTED OPINION OF in

• [1998] BTC 59
• 70 TC 432
• [1998] 22 EG 155

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• 11/02/1998 Times Law Reports
• [1998] STC 283

APPLIED in

• Purves (Inspector of Taxes) v Harrison

This document cites

• Atkinson (Inspector of Taxes) v Dancer
• McGregor v Adcock
• Pepper (Inspector of Taxes) v Daffurn
• Jarmin (Inspector of Taxes) v Rawlings
• Wase (Inspector of Taxes) v Bourke



See all quotations

• Income and Corporation Taxes Act 1988
• New Towns Act 1981
• Taxation of Chargeable Gains Act 1992
• Finance Act 1985
• Agricultural Holdings Act 1986
• Capital Gains Tax Act 1979
• General Commissioners (Jurisdiction and Procedure) Regulations 1994