Klincke v HM Revenue and Customs

Core Citations

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-116
• Taxation of Chargeable Gains Act 1992 - Articles : S-117
• Taxation of Chargeable Gains Act 1992 - Articles : S-132

DISTINGUISHES

• Harding v HM Revenue and Customs

CITES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2010] STC 2032
• [2010] BTC 1644

CITED in

• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Harding v HM Revenue and Customs
• Harding v R & C Commissioners
• Taxation of Chargeable Gains Act 1992