Explainaway Ltd v R & C Commissioners

Core Citations

CITES

• Commissioners of Inland Revenue v Scottish Provident Institution
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Griffin v Citibank Investments Ltd

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• Griffiths v J. P. Harrison (Watford) Ltd

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Lupton v F.A. & A.B. Ltd

DISTINGUISHES

• Cooper (Inspector of Taxes) v Stubbs

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Schofield v HMRC
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

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• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2012] STC 2525
• [2012] BTC 1736

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Edwards (Inspector of Taxes) v Bairstow
• Schofield v HMRC
• Cooper (Inspector of Taxes) v Stubbs
• Cooper (Inspector of Taxes) v Stubbs
• Griffin v Citibank Investments Ltd
• Schofield v HMRC
• Explainaway Ltd v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Commissioners of Inland Revenue v Scottish Provident Institution