Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)

Core Citations

CONSIDERS

• Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue
• Leedale v Lewis

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Finance Act 1981
• Finance Act 1965 - Articles : S-42

[See more]

• Finance Act 1991
• Income and Corporation Taxes Act 1988 - Articles : S-160
• Finance Act 1976 - Articles : S-66

RESUELVE RECURSO

• Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)

APPLIES

• Nokes v Doncaster Amalgamated Collieries

AFFIRMS

• Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)

REPORTED OPINION OF in

• [2001] STC 1177
• [2001] BTC 282
• [16/07/2001] TLR 2

CITED in

• R Shahpoor Mohammed v The Secretary of State for the Home Department
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Tower MCashback LLP v HM Revenue and Customs

CONSIDERED in

• Commissioners of Inland Revenue v Eversden and Another

REFERRED in

• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs

This document cites

• Leedale v Lewis
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Nokes v Doncaster Amalgamated Collieries
• Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue
• Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Finance Act 1981
• Finance Act 1991
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992