Land Securities Plc v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-30
• Taxation of Chargeable Gains Act 1992 - Articles : S-106

REFERS TO

• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

APPLIES

• Davies (Inspector of Taxes) v Hicks

REPORTED OPINION OF in

• [2013] STC 1043
• [2013] BTC 1773

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Davies (Inspector of Taxes) v Hicks
• Land Securities Plc v HM Revenue and Customs
• Taxation of Chargeable Gains Act 1992



See all quotations

• Corporation Tax Act 2010