Chaloner (Inspector of Taxes) v Pellipar Investments Ltd

Core Citations

RESUELVE RECURSO

• Chaloner (Inspector of Taxes) v Pellipar Investments Ltd

CONSIDERS

• Capital Gains Tax Act 1979
• Commissioners of Inland Revenue v Montgomery
• Marren v Ingles

REVERSES

• Chaloner (Inspector of Taxes) v Pellipar Investments Ltd

CITES

• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)

REPORTED OPINION OF in

• [1996] BTC 172
• 68 TC 238
• 22/02/1996 Times Law Reports

[See more]

• [1996] STC 234

This document cites

• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)
• Marren v Ingles
• Commissioners of Inland Revenue v Montgomery
• Chaloner (Inspector of Taxes) v Pellipar Investments Ltd
• Finance Act 1965



See all quotations

• Finance Act 1974
• Taxation of Chargeable Gains Act 1992
• Finance Act 1988
• Capital Gains Tax Act 1979
• General and Special Commissioners (Amendment of Enactments) Regulations 1994