Jerome v Kelly (Inspector of Taxes)

Core Citations

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CONSIDERS

• Swiss Bank Corporation v Lloyds Bank Ltd
• Jerome v Kelly (Inspector of Taxes)
• Eastham (HM Inspector of Taxes) v Leigh London & Provincial Properties Ltd

[See more]

• Burnett's Trustee v Grainger and another

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-27
• Capital Gains Tax Act 1979
• Trusts of Land and Appointment of Trustees Act 1996

[See more]

• Finance Act 1971
• Finance Act 1962
• Finance Act 1965
• Finance Act 1981
• Finance Act 1971 - Articles : SCH-10
• Taxation of Chargeable Gains Act 1992

REFERS TO

• Marshall (Inspector of Taxes) v Kerr
• Swiss Bank Corporation v Lloyds Bank Ltd
• Rayner v Preston

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• Lysaght v Edwards
• Shaw (Official Liquidator of the Birmingham Banking Company ) v Sir W. Foster, Bart., and Another

RESUELVE RECURSO

• Jerome v Kelly (Inspector of Taxes)

DOES NOT APPLY

• Kirby v Thorn E.M.I. Plc

CITES

• Paine v Meller
• Kidson v Macdonald
• Broome v Monck

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• Burca v Parkinson
• Eastham v Leigh London and Provincial Properties Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Wall v Bright

CONSIDERED in

• Hush Brasseries Ltd v Rlukref Nominees (UK) One Ltd
• Desmond Higgins v The Commissioners for HM Revenue and Customs
• Super Vision Resources Ltd BVI Registered No 1810534 v AC Holdings Company Pty Ltd

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• Body Corporate 396711 & or v Sentinel Management Ltd Hc Ak Civ
• Cook v Mortgage Business Plc; Taylor v Southern Pacific Mortgages Ltd; Scott v Southern Pacific Mortgages Ltd
• Prescott Place Freeholder Ltd v Constantin Batin
• Cheryl Ramadhar v St. Joseph Development Ltd
• LA Micro Group (UK) Ltd v LA Micro Group Inc.
• Jacob Azouri Ezair v Stephen Leonard Conn

REFERRED in

• Desmond Higgins v The Commissioners for HM Revenue and Customs
• Nihal Mohammed Kamal Brake v Duncan Kenric Swift (as trustee of the estates of Nihal Brake and Andrew Brake)
• Baker v Craggs

[See more]

• Julie Anne Morton (as Executrix of the Estate of Jennifer Ruth Morton) v Simon Nigel Morton
• LA Micro Group (UK) Ltd v LA Micro Group Inc.
• Southern Pacific Mortgages Ltd v Scott (Mortgage Business Plc intervening)
• La Micro Group (UK) Ltd v La Micro Group, Inc.
• The Serious Fraud Office v Litigation Capital Ltd (a company incorporated in the Marshall Islands) and Others

CITED in

• Quadracolour Ltd v Crown Estate Commissioners
• Golden Mile Property Investments Pty Ltd (in Liquidation) v Cudgegong Australia Pty Ltd
• Prescott Place Freeholder Ltd v Constantin Batin

[See more]

• Maharaj and another v Johnson and Others (Trinidad and Tobago)
• Patrick David Wigglesworth v Vanessa Kim Beetson

REPORTED OPINION OF in

• 13/05/2004 Daily Cases
• [2004] 2 All ER 835
• [2004] NR Uned 113

[See more]

• [20/05/2004] TLR 1
• [2004] 1 WLR 1409
• [2004] BTC 176

This document cites

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• Shaw (Official Liquidator of the Birmingham Banking Company ) v Sir W. Foster, Bart., and Another
• Jerome v Kelly (Inspector of Taxes)
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Swiss Bank Corporation v Lloyds Bank Ltd
• Kirby v Thorn E.M.I. Plc



See all quotations

• Eastham v Leigh London and Provincial Properties Ltd
• Burca v Parkinson
• Marshall (Inspector of Taxes) v Kerr
• Kidson v Macdonald
• Jerome v Kelly (Inspector of Taxes)
• Swiss Bank Corporation v Lloyds Bank Ltd
• Chang v Registrar of Titles
• Wall v Bright
• Eastham (HM Inspector of Taxes) v Leigh London & Provincial Properties Ltd
• Broome v Monck
• Lysaght v Edwards
• Rayner v Preston
• Paine v Meller
• Finance Act 1981
• Finance Act 1962
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1971
• Trusts of Land and Appointment of Trustees Act 1996
• Capital Gains Tax Act 1979
• Burnett's Trustee v Grainger and another