Kirkby v Hughes (Inspector of Taxes)

Core Citations

REFERS TO

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1993] BTC 52
• 65 TC 532
• 22/12/1992 Times Law Reports

[See more]

• [1993] STC 76

REFERRED in

• Commissioners of Customs and Excise v Lewis

CONSIDERED in

• Goodwin v Curtis (Inspector of Taxes)
• Charles Paul Goodwin v Michael Curtis (Hm Inspector of Taxes)
• The Commissioners of Customs and Excise v John Christopher Lewis

DISTINGUISHED in

• Goodwin v Curtis (Inspector of Taxes)

This document cites

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Marson v Morton
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970



See all quotations

• Capital Gains Tax Act 1979