Burca v Parkinson

Core Citations

APPLIES

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

REPORTED OPINION OF in

• [2001] STC 1298
• [2002] BTC 64

REFERRED in

• Jerome v Kelly (Inspector of Taxes)

CONSIDERED in

• Jerome v Kelly (Inspector of Taxes)

CITED in

• Jerome v Kelly (Inspector of Taxes)

This document cites

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• An Editor v HM Inspector of Taxes
• Taxation of Chargeable Gains Act 1992