Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

Core Citations

CONSIDERS

• Chaney v Watkis
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

REFERS TO

• Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc.

CONSIDERS

• Finance Act 1965
• Capital Gains Tax Act 1979 - Articles : S-32

RESUELVE RECURSO

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

APPLIES

DISTINGUISHES

• Randall v Plumb

REPORTED OPINION OF in

• TC Leaflet No 3609
• [2000] UKHL J0518-2
• TC Leaflet No 3609

[See more]

• TC Leaflet No 3609
• 18/05/2000 Daily Cases
• [19/05/2000] TLR 8
• [2000] 2 EGLR 69
• [2000] 3 All ER 218
• [2000] BTC 190
• [2000] 1 WLR 1107

APPLIED in

• Burca v Parkinson

REFERRED in

• Blackwell v Revenue and Customs Commissioners

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc.
• Randall v Plumb
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• Chaney v Watkis



See all quotations

• Jones and Another v Welsh Rugby Football Union
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979