Commissioners for HM Revenue and Customs v Development Securities Plc and Others

Core Citations

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-179A

REFERS TO

• Wood and another v Holden (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)

[See more]

• Re Little Olympian Each Ways Ltd
• De Beers Consolidated Mines v Howe
• Trustee of Manolas Trust; Esquire Nominees Ltd v Federal Commissioner of Taxation
• Henderson v Foxworth Investments Ltd
• Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
• JSC BTA Bank v Mukhtar Ablyazov
• New Zealand Forest Products Finance NV v Commissioner of Inland Revenue
• Untelrab Ltd and Others v McGregor
• Wood and another v Holden (Inspector of Taxes)

REPORTED OPINION OF in

• [2021] 4 WLR 4
• [2021] 2 All ER 163
• [2021] STC 84

[See more]

• [2021] BTC 1

This document cites

• Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
• Wood and another v Holden (Inspector of Taxes)
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• Henderson v Foxworth Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Wood and another v Holden (Inspector of Taxes)
• Re Little Olympian Each Ways Ltd
• De Beers Consolidated Mines v Howe
• Untelrab Ltd and Others v McGregor
• Trustee of Manolas Trust; Esquire Nominees Ltd v Federal Commissioner of Taxation
• Development Securities Plc and Others
• Corporation Tax Act 2009
• Taxation of Chargeable Gains Act 1992
• JSC BTA Bank v Mukhtar Ablyazov