Hitch and Others v Stone (Inspector of Taxes)

Core Citations

REFERS TO

• Re McGuckian (No 1)

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Furniss v Dawson; Murdoch v Dawson
• Snook v London and West Riding Investments Ltd

REPORTED OPINION OF in

• [1999] BTC 103
• 1999 TC Leaflet No 3579
• [07/04/1999] TLR 1

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• [1999] STC 431

CONSIDERED in

• Mcfaddens Solicitors v Chandrasekaran and Others
• Gordon Keith Brumwell v Powys County Council
• (1) Andrew Erlam and Others v (1) Mohammed Lutfur Rahman (A Bankrupt) (First Defendant) (2) Ayesha Khatun Farid (Second Defendant)

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• Mr Mark Sands (as trustee in bankruptcy of Mr Tarlochan Singh) v Mr Tarlochan Singh and Others
• Trade Credit Finance No (1) Ltd and National Westminster Bank Plc and Dinc Bilgin Lime Company Ltd and Coutts & Company
• Bhura v Bhura
• Clayton v Clayton
• Hill v Spread Trustee Company Ltd and another
• Hamilton v Hamilton and another
• Sibir Energy Ltd and Another (First and second Appellants / Second and Third Defendants) (3) Tatik Inc. (a company b under the laws of Delaware) (Third Appellant / First Defendant) v Slocom Trading Ltd (a company incorporated in Cyprus) and Another (Respondents/Claimants)
• GBI Investments Ltd
• Nilesh Hirji Pankhania (Appellant/Claimant) v Mrs Kalavanti Narendra Chandegra (by Her Litigation Friend Ronald Andrew Eagle) (Respondent/Defendant)
• Natasha Richards and Another v Errol Brown and Another

CITED in

• R v Dimsey; R v Allen

APPEAL RESOLVED in

• Hitch and Others v Stone (Inspector of Taxes)

REVERSED in

• Hitch and Others v Stone (Inspector of Taxes)

This document cites

• Stoneleigh Finance Ltd v Phillips
• Furniss v Dawson; Murdoch v Dawson
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• Snook v London and West Riding Investments Ltd
• Re McGuckian (No 1)



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Asty Maritime Company Ltd v Rocco Giuseppe & Figli S.n.c. (Astyanax)
• Commissioners of Customs and Excise v Music and Video Exchange Ltd
• Re McGuckian (No 1)
• Kloeckner & Company A.G. v Gatoil Overseas Inc.
• Law of Property Act 1925
• Finance Act 1980