Jerome v Kelly (Inspector of Taxes)

Core Citations

CONSIDERS

• Burca v Parkinson

REFERS TO

• Kirby v Thorn E.M.I. Plc
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr

RESUELVE RECURSO

• Jerome v Kelly (Inspector of Taxes)

REVERSES

• Jerome v Kelly (Inspector of Taxes)

CONSIDERS

• Lysaght v Edwards
• Swiss Bank Corporation v Lloyds Bank Ltd
• Taxation of Chargeable Gains Act 1992 - Articles : S-27

[See more]

• Capital Gains Tax Act 1979 - Articles : S-27
• Taxation of Chargeable Gains Act 1992 - Articles : S-28
• Finance Act 1965

REPORTED OPINION OF in

• [2003] STC 20
• [2003] 2 EGLR 73

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Swiss Bank Corporation v Lloyds Bank Ltd
• Kirby v Thorn E.M.I. Plc
• Burca v Parkinson
• Marshall (Inspector of Taxes) v Kerr



See all quotations

• Jerome v Kelly (Inspector of Taxes)
• Lysaght v Edwards
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979