Owen v Elliott (Inspector of Taxes)

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979
• Finance Act 1980 - Articles : S-80
• Capital Gains Tax Act 1979 - Articles : S-101

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• Capital Gains Tax Act 1979 - Articles : S-102

RESUELVE RECURSO

• Owen v Elliott (Inspector of Taxes)

REPORTED OPINION OF in

• TC Leaflet No 3232
• [1990] EWCA Civ J0427-1
• TC Leaflet No 3232

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• 63 TC 319
• TC Leaflet No 3232
• [10/05/1990] TLR 3
• [1990] BTC 323
• [1990] CH 786
• [1990] 3 WLR 133

CITED in

• Richard Jonathan Walker v (1) Malcolm Kenley (2) Jennifer Eileen Kenley

REFERRED in

• South Steyne Hotel Pty Ltd v Commissioner of Taxation
• Westbrook Dolphin Square Ltd v Friends Life Ltd

This document cites

• Owen v Elliott (Inspector of Taxes)
• Finance Act 1980
• Capital Gains Tax Act 1979