Hancock and another v Commissioners for HM’s Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society

RESUELVE RECURSO

• Hancock and Another v Revenue and Customs Commissioners

CONSIDERS

• Finance Act 1997 - Articles : S-88
• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-115

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• Taxation of Chargeable Gains Act 1992 - Articles : S-116
• Taxation of Chargeable Gains Act 1992 - Articles : S-117
• Taxation of Chargeable Gains Act 1992 - Articles : S-126
• Taxation of Chargeable Gains Act 1992 - Articles : S-127
• Taxation of Chargeable Gains Act 1992 - Articles : S-132
• Finance Act 1965
• Income Tax Act 1952 - Articles : S-161
• Taxation of Chargeable Gains Act 1992
• Insolvency Act 1986
• Finance Act 1965
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Luke v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Mangin v Inland Revenue Commissioner
• Jenks v Dickinson (Inspector of Taxes)

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• Revenue and Customs Comrs v Hancock and another

AFFIRMS

• Hancock and Another v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2019] STC 1084
• [2019] BTC 15
• [2019] 3 All ER 473

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• [2019] 1 WLR 3409

CONSIDERED in

• Glamorgan Landing Estates GP Inc. v Calgary (City),

This document cites

• Luke v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Revenue and Customs Comrs v Hancock and another
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Jenks v Dickinson (Inspector of Taxes)



See all quotations

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Hancock and Another v Revenue and Customs Commissioners
• Mangin v Inland Revenue Commissioner
• Insolvency Act 1986
• Income Tax Act 1952
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1997