Desmond Higgins v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Jerome v Kelly (Inspector of Taxes)
• Marshall (Inspector of Taxes) v Kerr

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-28
• Taxation of Chargeable Gains Act 1992 - Articles : S-223

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• Capital Gains Tax Act 1979
• Taxation of Chargeable Gains Act 1992 - Articles : S-222
• Capital Gains Tax Act 1979

REFERS TO

• Marshall (Inspector of Taxes) v Kerr
• Jerome v Kelly (Inspector of Taxes)
• Chaney v Watkis

REPORTED OPINION OF in

• [2020] 2 All ER 451
• [2019] STC 2312
• [2019] BTC 29

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• [17/02/2020] TLR 1
• [2020] 1 WLR 906

This document cites

• Marshall (Inspector of Taxes) v Kerr
• Vestey v Commissioners of Inland Revenue (no 1)
• Marshall (Inspector of Taxes) v Kerr
• Revenue and Customs Commissioners v Higgins
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd



See all quotations

• Chaney v Watkis
• Rayner v Preston
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979
• Jerome v Kelly (Inspector of Taxes)