NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Roche port action sur le case v Patten de ceo que le dit Patten assume a payer
• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• Westcott v Woolcombers Ltd

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• Le Roign port quare impedit v l'Evesque de Lincolne et John Cock pur le
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Marshall (Inspector of Taxes) v Kerr

RESUELVE RECURSO

• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)

CITES

• Stanton v Drayton Commercial Investment Company Ltd

APPROVES

• Westcott v Woolcombers Ltd

REVERSES

• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)

CONSIDERS

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Farrell v Alexander
• Income and Corporation Taxes Act 1970

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• Capital Gains Tax Act 1979
• Income and Corporation Taxes Act 1970 - Articles : S-273
• Income and Corporation Taxes Act 1970 - Articles : S-243
• Finance Act 1965 - Articles : SCH-13
• Finance Act 1968 - Articles : SCH-19
• Finance Act 1977 - Articles : S-40
• Finance Act 1965
• Capital Gains Tax Act 1979 - Articles : S-78
• Finance Act 1977
• Finance Act 1988
• Capital Gains Tax Act 1979 - Articles : S-62
• Finance Act 1988 - Articles : S-115

REPORTED OPINION OF in

• [1994] UKHL J1117-1
• [1994] BTC 450
• 67 TC 166

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• [22/11/1994] TLR 3
• [1994] STC 979

CONSIDERED in

• Dunlop International AG v Pardoe (Inspector of Taxes)
• Strand Futures and Options Ltd v Vojak
• Johnston Publishing (North) Ltd v HM Revenue and Customs

CITED in

• Padmore v Commissioners of Inland Revenue (No 2)
• Chaloner (Inspector of Taxes) v Pellipar Investments Ltd
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Stanton v Drayton Commercial Investment Company Ltd
• Farrell v Alexander
• Farrell v Alexander
• Marshall (Inspector of Taxes) v Kerr



See all quotations

• Le Roign port quare impedit v l'Evesque de Lincolne et John Cock pur le
• Westcott v Woolcombers Ltd
• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• Roche port action sur le case v Patten de ceo que le dit Patten assume a payer
• Westcott v Woolcombers Ltd
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Finance Act 1965
• Finance Act 1988
• Income and Corporation Taxes Act 1970
• Finance Act 1977
• Finance Act 1968
• Capital Gains Tax Act 1979
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]