Fielder (Inspector of Taxes) v Vedlynn Ltd

Core Citations

CONSIDERS

• Finance Act 1965

REFERS TO

• Fleming v Bank of New Zealand
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Shepherd v Lyntress Ltd

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• Ramsay (W T) Ltd v Commissioners of Inland Revenue

CITES

• Currie v Misa

APPLIES

• Ex parte Blakemore. Re Blakemore

REPORTED OPINION OF in

• [1992] BTC 347
• 65 TC 145
• 13/03/1992 Times Law Reports

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• [1992] STC 553

CONSIDERED in

• HM Revenue and Customs v Collins
• Spectros International Plc v Madden

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Rolled Steel Products (Holdings) Ltd v British Steel Corporation
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Kinsella v Russell Kinsella Pty. Ltd
• Re Whyte, Petitioner



See all quotations

• Currie v Misa
• Shepherd v Lyntress Ltd
• Ex parte Blakemore. Re Blakemore
• Fleming v Bank of New Zealand
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Bankruptcy Act 1869
• Capital Gains Tax Act 1979