Hatton and Others v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1975

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Burmah Oil Company Ltd

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

FOLLOWS

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

REPORTED OPINION OF in

• [1992] BTC 8024
• 67 TC 759
• 14/02/1992 Times Law Reports

[See more]

• [1992] STC 140

This document cites

• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Finance Act 1975
• Finance Act 1981
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984