Development Securities Plc and Others

Core Citations

REPORTED OPINION OF in

• [2019] STC 1424
• [2019] BTC 518

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• 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)
• Designer Guild Ltd v Russell Williams (Textiles) Ltd (trading as Washington DC)



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• HM Revenue and Customs v Smallwood and Another
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Edwards (Inspector of Taxes) v Bairstow
• Re Little Olympian Each Ways Ltd
• Mackay v Revenue and Customs Commissioners
• Union Corporation, Ltd v Commissioners of Inland Revenue
• De Beers Consolidated Mines v Howe
• Untelrab Ltd and Others v McGregor
• Trustee of Manolas Trust; Esquire Nominees Ltd v Federal Commissioner of Taxation
• Taxation of Chargeable Gains Act 1992
• Finance Act 1930
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs