R & C Commissioners v Bank of Ireland Britain Holdings Ltd

Core Citations

CONSIDERS

• Marshall (Inspector of Taxes) v Kerr
• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association

REFERS TO

• Luke v Commissioners of Inland Revenue
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd

[See more]

• Marshall (Inspector of Taxes) v Kerr

RESUELVE RECURSO

• R & C Commissioners v Bank of Ireland Britain Holdings Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Finance Act 1996

[See more]

• Finance Act 1996 - Articles : S-80

REPORTED OPINION OF in

• [2008] STC 398
• [2008] BTC 126

CITED in

• TC03816: Anthony Hancock and other
• Homeserve Membership Ltd v HM Revenue and Customs

CONSIDERED in

• HM Revenue and Customs v DCC Holdings (UK) Ltd

This document cites

• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Kammins Ballrooms Company Ltd v Zenith Investments (Torquay) Ltd
• Luke v Commissioners of Inland Revenue
• R & C Commissioners v Bank of Ireland Britain Holdings Ltd
• Marshall (Inspector of Taxes) v Kerr



See all quotations

• Marshall (Inspector of Taxes) v Kerr
• Marshall (Inspector of Taxes) v Kerr
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• R & C Commissioners v Bank of Ireland Britain Holdings Ltd
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Finance Act 1996