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

Core Citations

REPORTED OPINION OF in

• [1997] BTC 100
• 24/01/1997 Times Law Reports
• [1997] STC 102

APPEAL RESOLVED in

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

AFFIRMED in

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

This document cites

• Stanton v Drayton Commercial Investment Company Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Marren v Ingles
• Bentley v Pike
• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)



See all quotations

• Capcount Trading v Evans
• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Fielder (Inspector of Taxes) v Vedlynn Ltd
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Capital Gains Tax Act 1979
• General and Special Commissioners (Amendment of Enactments) Regulations 1994