Capcount Trading v Evans

Core Citations

CONSIDERS

• Finance Act 1965 - Articles : S-6
• Stanton v Drayton Commercial Investment Company Ltd
• The Halcyon the Great

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• Miliangos v George Frank (Textiles) Ltd

DISTINGUISHES

• Pattison v Marine Midland Ltd

REFERS TO

• BSC Footwear Ltd v Ridgway
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)

FOLLOWS

• Bentley v Pike

REPORTED OPINION OF in

• [1993] BTC 3
• [1993] 2 All ER 125
• 65 TC 545

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• 28/12/1992 Times Law Reports
• [1993] STC 11

CITED in

• Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc.

CONSIDERED in

• Andrew Goodbrand(Hm Inspector of Taxes v Loffland Brothers North Sea Inc.

This document cites

• BSC Footwear Ltd v Ridgway
• Pattison v Marine Midland Ltd
• Pattison v Marine Midland Ltd
• BSC Footwear Ltd v Ridgway
• Miliangos v George Frank (Textiles) Ltd



See all quotations

• Miliangos v George Frank (Textiles) Ltd
• Choice Investments Ltd v Jeromnimon
• Stanton v Drayton Commercial Investment Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Stanton v Drayton Commercial Investment Company Ltd
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)
• Bentley v Pike
• Re Scandinavian Bank Group Plc
• The Halcyon the Great
• Administration of Justice Act 1965
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Sale of Goods Act 1979
• Capital Gains Tax Act 1979