Palmer v Maloney and Shipleys

Core Citations

RESUELVE RECURSO

• Palmer v Maloney and Shipleys

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Commissioners of Inland Revenue v D. Devine & Sons Ltd
• Inland Revenue v Alexander Stirling Ltd

REVERSES

• Palmer v Maloney and Shipleys

REFERS TO

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Pepper (Inspector of Taxes) v Hart
• SMART v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1999] BTC 357
• 71 TC 502
• 22/09/1999 Times Law Reports

[See more]

• [1999] STC 890

This document cites

• Pepper (Inspector of Taxes) v Hart
• Pepper (Inspector of Taxes) v Hart
• SMART v Commissioners of Inland Revenue
• Inland Revenue v Alexander Stirling Ltd
• Palmer v Maloney and Shipleys



See all quotations

• Commissioners of Inland Revenue v D. Devine & Sons Ltd
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Taxation of Chargeable Gains Act 1992
• Finance Act 1996