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

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979
• Randall v Plumb
• Simpson v Jones

REFERS TO

• Chaney v Watkis

APPLIES

FOLLOWS

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1997] BTC 223
• 1997 TC Leaflet No 3513
• [06/03/1997] TLR 3

[See more]

• [1997] STC 551

APPEAL RESOLVED in

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

CONSIDERED in

• Erle Howard Garner(HM Inspector of Taxes) v Pounds Shipowners and Shipbreakers Ltd

This document cites

• Bwllfa and Merthyr Dare Steam Collieries (1891)Ltd, v Pontypridd Waterworks Company
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Randall v Plumb
• Chaney v Watkis
• Simpson v Jones



See all quotations

• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Capital Gains Tax Act 1979