Nap Holding UK Ltd v Whittles

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Joiner
• Commissioners of Inland Revenue v Joiner
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Stanton v Drayton Commercial Investment Company Ltd
• W.T. Ramsay Ltd v Commissioners of Inland Revenue
• Farrell v Alexander
• Westcott v Woolcombers Ltd
• Pepper (Inspector of Taxes) v Hart

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-272
• Capital Gains Tax Act 1979 - Articles : S-62
• Capital Gains Tax Act 1979

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• Income and Corporation Taxes Act 1970 - Articles : S-273
• Finance Act 1965 - Articles : SCH-7
• Finance Act 1968 - Articles : SCH-12
• Finance Act 1977 - Articles : S-40
• Finance Act 1988 - Articles : S-115

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Joiner
• Stanton v Drayton Commercial Investment Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Farrell v Alexander



See all quotations

• Pepper (Inspector of Taxes) v Hart
• Westcott v Woolcombers Ltd
• W.T. Ramsay Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Joiner
• Finance Act 1965
• Finance Act 1988
• Income and Corporation Taxes Act 1970
• Finance Act 1977
• Finance Act 1968
• Capital Gains Tax Act 1979