Coll and another v HM Revenue and Customs

Core Citations

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-137

REFERS TO

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Snell v HMRC

CITES

• Edwards (Inspector of Taxes) v Bairstow
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2010] STC 1849
• [2010] BTC 1513

REFERRED in

• Euromoney v HMRC

This document cites

• Snell v HMRC
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise



See all quotations

• Snell v HMRC
• Taxation of Chargeable Gains Act 1992