Mertrux Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• O'Brien (HM Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd
• Marren v Ingles
• Investors Compensation Scheme Ltd v West Bromwich Building Society

RESUELVE RECURSO

• Mertrux Ltd v Revenue and Customs Commissioners

AFFIRMS

• Mertrux Ltd v Revenue and Customs Commissioners

CITES

• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Balloon Promotions Ltd and Others v Wilson and Another
• Commissioner of Taxation v Murry
• Fitzwilliam (Earl) v Commissioners of Inland Revenue

[See more]

• O'Brien v Benson's Hosiery (Holdings) Ltd
• Taxation of Chargeable Gains Act 1992 - Articles : S-21
• Taxation of Chargeable Gains Act 1992 - Articles : S-22
• Taxation of Chargeable Gains Act 1992 - Articles : S-152
• Taxation of Chargeable Gains Act 1992 - Articles : S-155
• Taxation of Chargeable Gains Act 1992

DISTINGUISHES

• Kirby v Thorn E.M.I. Plc

REPORTED OPINION OF in

• [2013] STC 2199
• [2013] BTC 618

REFERRED in

• R (on the application of British American Tobacco Ltd and Others) v Secretary of State for Health; R (on the application of Philip Morris Brands SARL and Others) v Secretary of State for Health; R (on the application of JT International SA and another) v

This document cites

• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Marren v Ingles
• Kirby v Thorn E.M.I. Plc
• Edwards (Inspector of Taxes) v Bairstow
• O'Brien v Benson's Hosiery (Holdings) Ltd



See all quotations

• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Fitzwilliam (Earl) v Commissioners of Inland Revenue
• Balloon Promotions Ltd and Others v Wilson and Another
• Mertrux Ltd
• Commissioner of Taxation v Murry
• Mertrux Ltd v Revenue and Customs Commissioners
• O'Brien (HM Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd
• Taxation of Chargeable Gains Act 1992