Blackburn and Anotherr v HM Revenue and Customs

Core Citations

CONSIDERS

• Twinsectra Ltd v Yardley
• Kenneth Kellar v Stanley Williams

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-A1
• Taxation of Chargeable Gains Act 1992 - Articles : SCH-5B
• Taxation of Chargeable Gains Act 1992 - Articles : SCH-5

REFERS TO

• Twinsectra Ltd v Yardley
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Vestey v Commissioners of Inland Revenue (no 1)

[See more]

• Inwards v Williamson (HM Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow

RESUELVE RECURSO

• Blackburn and Anotherr v HM Revenue and Customs

APPLIES

• Kellar and Carib West Ltd v Williams

REPORTED OPINION OF in

• [2008] STC 842
• [2007] SWTI 1400
• [2008] BTC 158

CONSIDERED in

• Blackburn and Anotherr v HM Revenue and Customs

APPEAL RESOLVED in

• Blackburn and Anotherr v HM Revenue and Customs

This document cites

• Twinsectra Ltd v Yardley
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Twinsectra Ltd v Yardley
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Vestey v Commissioners of Inland Revenue (no 1)
• Kellar and Carib West Ltd v Williams
• UBS AG (as successor to Swiss Bank Corporation) v Omni Holding AG ((in Liquidation))
• Inwards v Williamson (HM Inspector of Taxes)
• Kenneth Kellar v Stanley Williams
• Blackburn and Anotherr v HM Revenue and Customs
• Taxation of Chargeable Gains Act 1992