Figg v Clarke

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-54
• Re Benjamin. Neville v Benjamin
• Re Lowman. Devenish v Pester

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• Re Smith. Public Trustee v Aspinall
• Re Burnyeat. Burnyeat v Ward

REFERS TO

• Whichelow (George) Ltd, Re. Bradshaw v Orpen
• Re White. White v Edmond
• Re Wohlgemuth. Public Trustee v Wohlgemuth

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• Re Blake. Berry v Geen
• Commissioners of Inland Revenue v Bernstein

APPLIES

• Re Hocking. Michell v Loe
• Re Deloitte. Griffiths v Allbeury
• Re Dawson. Johnston v Hill

FOLLOWS

• Re Pettifor's Will Trusts; Roberts v Roberts
• Jee v Audley

REPORTED OPINION OF in

• [1997] BTC 157
• 68 TC 645
• [1997] STC 247

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• [1997] 1 WLR 603

This document cites

• Re Blake. Berry v Geen
• Commissioners of Inland Revenue v Bernstein
• Re Burnyeat. Burnyeat v Ward
• Re Hocking. Michell v Loe
• Re Lowman. Devenish v Pester



See all quotations

• Re Wohlgemuth. Public Trustee v Wohlgemuth
• Whichelow (George) Ltd, Re. Bradshaw v Orpen
• Re Pettifor's Will Trusts; Roberts v Roberts
• Commissioners of Inland Revenue v Bernstein
• Re White. White v Edmond
• Re Smith. Public Trustee v Aspinall
• Re Deloitte. Griffiths v Allbeury
• Re Dawson. Johnston v Hill
• Re Benjamin. Neville v Benjamin
• Jee v Audley
• Andrews v Partington
• Importation Act 1799
• Variation of Trusts Act 1958
• Finance Act 1965
• Finance Act 1969
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Perpetuities and Accumulations Act 1964
• Capital Gains Tax Act 1979