Marriott v Lane

Core Citations

DISTINGUISHES

• Kirk and Randall, Ltd v Dunn (HM Inspector of Taxes)
• Ingram (J. G.) & Son Ltd v Callaghan
• Robroyston Brickworks Ltd v Commissioners of Inland Revenue

[See more]

• Wild v Madame Tussaud's

CONSIDERS

• Finance Act 1985 - Articles : S-69

REPORTED OPINION OF in

• [1996] BTC 297
• 69 TC 157
• [1996] 1 WLR 1211

CONSIDERED in

• Robert Charles Plumbly & Others and Another v Peter Spencer and Another
• Plumbly v Spencer (Inspector of Taxes)

This document cites

• Ingram (J. G.) & Son Ltd v Callaghan
• Wild v Madame Tussaud's
• Rolls-Royce Motors Ltd v Bamford (HM Inspector of Taxes)
• Kirk and Randall, Ltd v Dunn (HM Inspector of Taxes)
• Robroyston Brickworks Ltd v Commissioners of Inland Revenue



See all quotations

• Taxation of Chargeable Gains Act 1992
• Finance Act 1985