Grimm v Newman and Another

Core Citations

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CONSIDERS

• Carter (HM Inspector of Taxes) v Sharon
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)

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• Thomson (HM Inspector of Taxes) v Moyse
• Timpson's Executors v Yerbury (HM Inspector of Taxes)
• Harmel v Wright (HM Inspector of Taxes)
• Furniss v Dawson; Murdoch v Dawson
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

REFERS TO

• Timpson's Executors v Yerbury
• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• Re McGuckian (No 1)

RESUELVE RECURSO

• Grimm v Newman and Another

APPLIES

• Carter v Sharon

CITES

• Thomson v Moyse

REVERSES

• Grimm v Newman and Another

CONSIDERS

• MacNiven v Westmoreland Investments Ltd
• Capital Gains Tax Act 1979 - Articles : S-14
• Finance Act 1956 - Articles : SCH-2

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• Taxation of Chargeable Gains Act 1992 - Articles : S-12
• Finance Act 1956

DISTINGUISHES

• Harmel v Wright

REPORTED OPINION OF in

• [2002] BTC 502
• [2003] 1 All ER 67
• [2002] STC 1388

DISTINGUISHED in

• Hossein Mehjoo v Harben Barker (A Firm)and Another

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Thomson v Moyse
• Thomson v Moyse
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Harmel v Wright (HM Inspector of Taxes)
• Timpson's Executors v Yerbury
• Furniss v Dawson; Murdoch v Dawson
• Carter v Sharon
• Grimm v Newman and Another
• Re McGuckian (No 1)
• Timpson's Executors v Yerbury (HM Inspector of Taxes)
• Carter (HM Inspector of Taxes) v Sharon
• Harmel v Wright
• MacNiven v Westmoreland Investments Ltd
• Thomson (HM Inspector of Taxes) v Moyse
• Taxation of Chargeable Gains Act 1992
• Finance Act 1956
• Capital Gains Tax Act 1979