Leisureking Ltd v Cushing (Inspector of Taxes)

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-136

REFERS TO

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Commissioner of Inland Revenue v Hang Seng Bank Ltd

CITES

• Davies v Evan Humphreys
• Lowe v Dixon
• Wolmershausen v Gullick

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• Westcott v Woolcombers Ltd

REPORTED OPINION OF in

• [1993] BTC 22
• 65 TC 400
• 30/11/1992 Times Law Reports

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• [1993] STC 46

REFERRED in

• Cook (Inspector of Taxes) v Billings and Related Appeals

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Allen v Thorn Electrical Industries Ltd
• Wolmershausen v Gullick
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Westcott v Woolcombers Ltd



See all quotations

• Davies v Evan Humphreys
• Commissioner of Inland Revenue v Hang Seng Bank Ltd
• Lowe v Dixon
• Westcott v Woolcombers Ltd
• Finance Act 1990
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1978
• Taxes Management Act 1970
• Capital Gains Tax Act 1979