Campbell Connelly & Company Ltd v Barnett (Inspector of Taxes)

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979

CITES

• Temperley v Visibell Ltd
• Copol Clothing Ltd v Hindmarch
• Anderton v Lamb

REPORTED OPINION OF in

• [1992] BTC 164
• [1992] STC 316

APPEAL RESOLVED in

• Campbell Connelly & Company Ltd v Barnett (Inspector of Taxes)

AFFIRMED in

• Campbell Connelly & Company Ltd v Barnett (Inspector of Taxes)

CITED in

• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another

CONSIDERED in

• IRC v Richmond and Jones (Re Loquitur Ltd)

This document cites

• Copol Clothing Ltd v Hindmarch
• Anderton v Lamb
• Temperley v Visibell Ltd
• Income and Corporation Taxes Act 1970
• Capital Gains Tax Act 1979