Camas Plc v Atkinson (Inspector of Taxes)

Core Citations

CONSIDERS

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd

[See more]

• Hoechst Finance Ltd v Gumbrell
• Sargent v Eayrs
• Hibernian Insurance Ltd v Inspector of Taxes

CONSIDERS

• Income Tax Act 1918
• Finance Act 1965
• Industrial Development Act 1982

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• Taxation of Chargeable Gains Act 1992 - Articles : S-A1
• Income and Corporation Taxes Act 1988 - Articles : S-130
• Income and Corporation Taxes Act 1988 - Articles : S-6
• Taxation of Chargeable Gains Act 1992 - Articles : S-8
• Income and Corporation Taxes Act 1988 - Articles : S-9
• Income and Corporation Taxes Act 1988 - Articles : S-75
• Taxation of Chargeable Gains Act 1992 - Articles : S-38
• Taxation of Chargeable Gains Act 1992 - Articles : S-39
• Income and Corporation Taxes Act 1988 - Articles : S-74
• Finance Act 1915 - Articles : S-14
• Income and Corporation Taxes Act 1988 - Articles : S-76
• Income Tax Act 1918 - Articles : S-33
• Income Tax Act 1952 - Articles : S-425

RESUELVE RECURSO

• Camas Plc v Atkinson (Inspector of Taxes)

REPORTED OPINION OF in

• 07/07/2003 Daily Cases
• [18/07/2003] TLR 2
• [2003] BTC 296

APPEAL RESOLVED in

• Camas Plc v Atkinson (Inspector of Taxes)

REFERRED in

• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• Simpson v Grange Trust Ltd
• Hibernian Insurance Ltd v Inspector of Taxes
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd



See all quotations

• Sargent v Eayrs
• Hoechst Finance Ltd v Gumbrell
• Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Industrial Development Act 1982
• Finance Act 1915