New Angel Court Ltd v Adam (Inspector of Taxes)
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Core Citations
CONSIDERS
- Lupton v F.A. & A.B. Ltd
- Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
- MacNiven v Westmoreland Investments Ltd
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CONSIDERS
- Taxation of Chargeable Gains Act 1992
- Income and Corporation Taxes Act 1988 - Articles : S-100
- Taxation of Chargeable Gains Act 1992 - Articles : S-173
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REPORTED OPINION OF in
APPEAL RESOLVED in
REVERSED in
