Fallon and Another (Executors of Morgan dec'd) v Fellows (HM Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Fallon and Another (Executors of Morgan dec'd) v Fellows (HM Inspector of Taxes)

APPLIES

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 2001 Sp C 271
• [2001] STC 1409
• [2001] BTC 438

CONSIDERED in

• Patrick W. Keane and Company Ltd v Revenue Commissioners
• Sections 86 and 87 of The Companies Law (2007 Revision) and Noble Corporation and Noble Cayman Acquisition Ltd

CITED in

• Re Noble Corporation
• Mytravel Group Plc; Re the Companies Act 1985

REFERRED in

• Clifford Development Pte Ltd v Commissioner of Stamp Duties

This document cites

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• Swithland Investments Ltd and Another v Commissioners of Inland Revenue
• Re South African Supply and Cold Storage Company. Wild v The Same
• Brotex Cellulose Fibres Ltd v Commissioners of Inland Revenue
• Oswald Tillotson Ltd v Commissioners of Inland Revenue



See all quotations

• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1970
• Finance Act 1977
• Capital Gains Tax Act 1979
• Companies Act 1948