Harding v HM Revenue and Customs

Core Citations

CONSIDERS

• Jenks v Dickinson (Inspector of Taxes)
• Mangin v Inland Revenue Commissioner
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)

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• Ravennavi SPA v New Century Shipbuilding Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Luke v Commissioners of Inland Revenue
• Weston v Garnett (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-117
• Income and Corporation Taxes Act 1988
• Finance Act 1984 - Articles : S-64

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• Capital Gains Tax Act 1979
• Finance Act 1997

DISTINGUISHED in

• Klincke v HM Revenue and Customs

REFERRED in

• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

This document cites

• Luke v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ravennavi SPA v New Century Shipbuilding Company Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Weston v Garnett (Inspector of Taxes)



See all quotations

• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• Jenks v Dickinson (Inspector of Taxes)
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Mangin v Inland Revenue Commissioner
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Finance Act 1984
• Finance Act 1997
• Capital Gains Tax Act 1979