Nicholas Barnes v HMRC

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : SCH-23A
• Taxation of Chargeable Gains Act 1992 - Articles : S-115
• Income and Corporation Taxes Act 1988 - Articles : S-1

[See more]

• Income and Corporation Taxes Act 1988 - Articles : S-18
• Income and Corporation Taxes Act 1988 - Articles : S-59
• Income and Corporation Taxes Act 1988 - Articles : S-713
• Taxation of Chargeable Gains Act 1992 - Articles : S-263B
• Income and Corporation Taxes Act 1988 - Articles : S-723
• Income and Corporation Taxes Act 1988 - Articles : S-714
• Income and Corporation Taxes Act 1988 - Articles : S-727
• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2012] STC 1904
• [2012] BTC 1688

APPEAL RESOLVED in

• Nicholas Barnes v The Commissioners for HM Revenue and Customs

AFFIRMED in

• Nicholas Barnes v The Commissioners for HM Revenue and Customs

This document cites

• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barnes
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992