Marshall (Inspector of Taxes) v Kerr

Core Citations

CONSIDERS

• Finance Act 1965
• Finance Act 1981
• East End Dwellings Company Ltd v Finsbury Borough Council

REFERS TO

• Walton, ex parte, Re Levy

APPLIES

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

REPORTED OPINION OF in

• 13/11/1991 Times Law Reports
• [1991] STC 686

CONSIDERED in

• Marc White (as executor and trustee of the will of Joseph Robson Deceased) v Jennifer Matthys (as trustee of the Joseph Robson Will Settlement) and Others
• Marc White (as executor and trustee of the will of Joseph Robson Deceased) v Jennifer Matthys (as trustee of the Joseph Robson Will Settlement) and Others
• Naghshbandi v Camden London Borough Council and Others

[See more]

• Amy Mehers (Trustee in Bankruptcy of Scherzade Khilji) v Scherzade Khilji
• Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue
• CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue; CCT Motorway Company Nominees Pty Ltd v Chief Commissioner of State Revenue
• Agnieszka Markiewicz v Maria Crnjac
• HM Revenue and Customs v Smallwood
• R & C Commissioners v Bank of Ireland Britain Holdings Ltd
• Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Vatner v Chief Commissioner of State Revenue
• Fowler v The Commissioners for HM Revenue and Customs
• Oisin Fanning v The Commissioners for HM Revenue & Customs
• Bernstein and Another v Jacobson & Other
• Friends of the Irish Environment Ltd v an Bord Pleanála
• Beulah Adeogun v Beulah Adeogun (Personal Representative of the Estate of Emily Pilgrim)
• Meagher v Minister for Social Protection
• Ricardo Stephen; Wesley Stephen v John Stephen; Anthony John
• Re Hemming, decd
• Marshall (Inspector of Taxes) v Kerr
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• Hughes and Hughes v Howell
• Price v The Residential Tenancies Board
• N3 Living Ltd v Burgess Property Investments Ltd
• Clement Moore v Merton Jones
• Daphne Gumbs v Administrator of the Estate of James Fahie (Deceased)
• Louis Glatt (Defendant) and the Criminal Justice Act 1988 and Others (Applicants) Louis Glatt and Another (Respondents) Leslie Glatt and Rita Glatt (the Executors of the Estate of the Late Chaja Glatt) and Others (Interveners)
• Daphne Gumbs v Administrator of the Estate of James Fahie
• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd
• Robert Epstein v National Housing Trust
• Gulf Petroleum Services Company Ltd v Oilfields Workers' Trade Union
• Chappell v Somers & Blake (A Firm)

REFERRED in

• Powell-Cotton v Commissioners of Inland Revenue

FOLLOWED in

• Binastra Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

APPEAL RESOLVED in

• Marshall (Inspector of Taxes) v Kerr

This document cites

• East End Dwellings Company Ltd v Finsbury Borough Council
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Walton, ex parte, Re Levy
• Finance Act 1981
• Finance Act 1965



See all quotations

• Capital Gains Tax Act 1979