Lewis (Inspector of Taxes) v Rook

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979
• Batey v Wakefield

DOES NOT FOLLOW

• Markey v Sanders

FOLLOWS

• Edwards (Inspector of Taxes) v Bairstow
• Williams v Merrylees

REPORTED OPINION OF in

• [1990] BTC 9
• 64 TC 567
• 1989 TC Leaflet No 3202

[See more]

• [1990] STC 23

APPEAL RESOLVED in

• Lewis (Inspector of Taxes) v Rook

REVERSED in

• Lewis (Inspector of Taxes) v Rook

This document cites

• Commissioner of Valuation for Northern Ireland v Fermanagh Protestant Board of Education
• Edwards (Inspector of Taxes) v Bairstow
• Williams v Merrylees
• Markey v Sanders
• Batey v Wakefield



See all quotations

• Taxes Management Act 1970
• Capital Gains Tax Act 1979