Lewis (Inspector of Taxes) v Rook

Core Citations

CONSIDERS

• Batey (HM Inspector of Taxes) v Wakefield
• Dyer v Dorset County Council

RESUELVE RECURSO

• Lewis (Inspector of Taxes) v Rook

APPLIES

• Methuen-Campbell v Walters

REVERSES

• Lewis (Inspector of Taxes) v Rook

CONSIDERS

• Williams v Merrylees
• Batey v Wakefield
• Markey v Sanders

[See more]

• Capital Gains Tax Act 1979 - Articles : S-101
• Capital Gains Tax Act 1979 - Articles : S-102
• Finance Act 1965

REPORTED OPINION OF in

• [1992] BTC 102
• [28/02/1992] TLR 1
• [1992] STC 171

[See more]

• [1992] 1 WLR 662

APPLIED in

• Honour (Inspector of Taxes) v Norris

This document cites

• Methuen-Campbell v Walters
• Dyer v Dorset County Council
• Spencer v Cosmos Air Holidays Ltd
• Williams v Merrylees
• Markey v Sanders



See all quotations

• Lewis (Inspector of Taxes) v Rook
• Batey (HM Inspector of Taxes) v Wakefield
• Batey v Wakefield
• Finance Act 1965
• Capital Gains Tax Act 1979