Gaines-Cooper v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2007] STC SCD 23
• 2006 Sp C 568
• [2006] ITLR 274

REFERRED in

• Paul Daniel v The Commissioners for HM Revenue and Customs
• Hankinson v HM Revenue and Customs
• R (on the application of Davies and another) v HM Revenue and Customs

APPEAL RESOLVED in

• Gaines-Cooper v HM Revenue and Customs

AFFIRMED in

• Gaines-Cooper v HM Revenue and Customs

This document cites

• Buswell v Commissioners of Inland Revenue
• Levene v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Lysaght
• Ross v Ellison or Ross
• Cyganik v Agulian



See all quotations

• Commissioners of Inland Revenue v The Duchess of Portland
• Re Flynn, decd
• IRC v Bullock
• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Plummer v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Firearms Act 1968
• Domicile and Matrimonial Proceedings Act 1973
• Finance Act 1993