Nicholas M F Trigg (A Partner in Tonnant LLP) v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• MacNiven v Westmoreland Investments Ltd
• Furniss v Dawson; Murdoch v Dawson

REFERS TO

• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)

REVERSES

• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)

CONSIDERS

• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

[See more]

• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970 - Articles : S-28ZA
• Income Tax (Earnings and Pensions) Act 2003
• Income and Corporation Taxes Act 1988 - Articles : S-338
• Finance Act 1984 - Articles : S-64
• Finance Act 1969 - Articles : S-41
• Taxation of Chargeable Gains Act 1992 - Articles : S-115
• Taxation of Chargeable Gains Act 1992 - Articles : S-117
• Taxation of Chargeable Gains Act 1992 - Articles : S-132
• Taxation of Chargeable Gains Act 1992 - Articles : S-1
• Taxation of Chargeable Gains Act 1992
• Income Tax (Earnings and Pensions) Act 2003

REPORTED OPINION OF in

• [2018] BTC 7

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Furniss v Dawson; Murdoch v Dawson
• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)
• MacNiven v Westmoreland Investments Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1969
• Taxation of Chargeable Gains Act 1992
• Finance Act 1984
• Taxes Management Act 1970
• Income Tax (Earnings and Pensions) Act 2003
• Council Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro