Hyman and another v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 2003
• Finance Act 2002
• Taxation of Chargeable Gains Act 1992 - Articles : S-222

[See more]

• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd

DISTINGUISHES

• Barras v Aberdeen Steam Trawling and Fishing Company

REFERS TO

• R v Wandsworth London Borough Council, ex parte Beckwith
• Pepper (Inspector of Taxes) v Hart
• The Pollen Estate Trustee Company Ltd and another v HMRC

[See more]

• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Hyman and Others v Revenue and Customs Commissioners
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd

APPROVES

• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2022] STC 358

This document cites

• R v Wandsworth London Borough Council, ex parte Beckwith
• Pepper (Inspector of Taxes) v Hart
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• Derek William Hankinson v HM Revenue and Customs



See all quotations

• Barras v Aberdeen Steam Trawling and Fishing Company
• Wood v Lake
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• The Pollen Estate Trustee Company Ltd and another v HMRC
• Finance Act 2001
• Finance Act 2002
• Taxation of Chargeable Gains Act 1992
• Hyman and Another
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• Hyman and Others v Revenue and Customs Commissioners