Gordon v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56
• Capital Gains Tax Act 1979
• Gibson and Hunter Home Designs Ltd

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• McGregor v Adcock

REFERS TO

• Margrie Holdings Ltd v Commissioners of Customs and Excise
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Dearwood Ltd

CITES

• Gallemos Ltd ((in Receivership)) v Barratt Falkirk Ltd
• Kenmir Ltd v Frizzell

APPLIES

• Robroyston Brickworks Ltd v Commissioners of Inland Revenue
• Muir v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1991] BTC 130
• 64 TC 173
• [1991] STC 174

REFERRED in

• Commissioners of Inland Revenue v Herd

CONSIDERED in

• Bloxham & Companies Act

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Muir v Commissioners of Inland Revenue
• Margrie Holdings Ltd v Commissioners of Customs and Excise
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue



See all quotations

• McGregor v Adcock
• Commissioners of Customs and Excise v Dearwood Ltd
• Kenmir Ltd v Frizzell
• Commissioners of Customs and Excise v Dearwood Ltd
• Gibson and Hunter Home Designs Ltd
• Robroyston Brickworks Ltd v Commissioners of Inland Revenue
• Gallemos Ltd ((in Receivership)) v Barratt Falkirk Ltd
• Finance Act 1975
• Partnership Act 1890
• Taxes Management Act 1970
• Capital Gains Tax Act 1979