NAP Holdings UK Ltd v Whittles (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Capital Gains Tax Act 1979
• Westcott v Woolcombers Ltd

REFERS TO

• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Salomon v Salomon and Company

REPORTED OPINION OF in

• [1992] BTC 37
• 16/12/1991 Times Law Reports
• [1992] STC 59

REFERRED in

• Dunlop International AG v Pardoe (Inspector of Taxes)

CONSIDERED in

• Dunlop International AG and Another v Pardoe (HM Inspector of Taxes)
• Johnston Publishing (North) Ltd v HM Revenue and Customs
• Johnston Publishing (North) Ltd v HM Revenue and Customs

[See more]

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

APPEAL RESOLVED in

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

REVERSED in

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

This document cites

• Salomon v Salomon and Company
• Commissioners of Inland Revenue v Joiner
• Morelle Ltd v Wakeling
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Farrell v Alexander



See all quotations

• Prescott v Birmingham Corporation
• Beauchamp v F. W. Woolworth Plc
• Westcott v Woolcombers Ltd
• Baker v The Queen
• Barrs v Bethell
• Finance Act 1965
• Finance Act 1988
• Income and Corporation Taxes Act 1970
• Finance Act 1977
• Capital Gains Tax Act 1979