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

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Capital Gains Tax Act 1979
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

CITES

• Bentley v Pike
• Capcount Trading v Evans
• Marren v Ingles

AFFIRMS

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

REPORTED OPINION OF in

• [1998] BTC 297
• [1998] STC 930
• 71 TC 57

[See more]

• 15/07/1998 Times Law Reports

REFERRED in

• D's Curator Bonis v Lothian Health Board
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

CITED in

• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Marren v Ingles
• Bentley v Pike
• Capcount Trading v Evans
• Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc.



See all quotations

• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979