Ramsay v Revenue and Customs Commissioners

Core Citations

CITES

• Jones v First-tier Tribunal (Social Entitlement Chamber)
• Designer Guild Ltd v Russell Williams (Textiles) Ltd (trading as Washington DC)
• Edwards (Inspector of Taxes) v Bairstow

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• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Griffiths (Inspector of Taxes) v Jackson
• Harthan v Mason
• Martin v Commissioners of Inland Revenue
• Okolo v Revenue and Customs Commissioners
• Procter & Gamble UK v HM Revenue and Customs
• Rael-Brook Ltd v Minister of Housing and Local Government
• Rashid v Garcia (Status Inspector)
• Revenue and Customs Commissioner v Lockyner and Another (Personal Representatives of Pawson, Deceased)
• Rolls v Miller
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Town Investments Ltd v Department of the Environment
• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Commissioners of Customs and Excise v Lord Fisher

REFERS TO

• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association

REPORTED OPINION OF in

• [2013] STC 1764
• [2013] BTC 1868

CONSIDERED in

• Michael Patrick Durkan (as Liquidator of Long Compton Project Ltd) v Nicholas Mark Jones
• Doreen Clark v Dawn Bunyan (Listing Officer)
• The Commissioners for HM Revenue and Customs v GE Financial Investments

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• Pravin Patel v Barlows Solicitors (A Firm)

APPLIED in

• Michael Patrick Durkan (as Liquidator of Long Compton Project Ltd) v Nicholas Mark Jones

CITED in

• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners

REFERRED in

• James P Ramdhun v Valuation Tribunal of England

This document cites

• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Procter & Gamble UK v HM Revenue and Customs
• Designer Guild Ltd v Russell Williams (Textiles) Ltd (trading as Washington DC)
• Town Investments Ltd v Department of the Environment
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Rael-Brook Ltd v Minister of Housing and Local Government
• Harthan v Mason
• Griffiths (HM Inspector of Taxes) v Pearman. Griffiths (HM Inspector of Taxes) v Jackson
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Griffiths (Inspector of Taxes) v Jackson
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Revenue and Customs Commissioner v Lockyner and Another (Personal Representatives of Pawson, Deceased)
• Okolo v Revenue and Customs Commissioners
• Pawson (Deceased)
• Ramsay
• Burkinyoung (Executor of Burkinyoung deceased) v Commissioners of Inland Revenue
• Rael-Brook Ltd v Minister of Housing and Local Government
• Martin and Another (Executors of Estate of Moore dec'd) v Commissioners of Inland Revenue
• Martin v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Lord Fisher
• Rolls v Miller
• Rashid v Garcia (Status Inspector)
• Income and Corporation Taxes Act 1988
• Social Security Contributions and Benefits Act 1992
• Value Added Tax Act 1994
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Tribunals, Courts and Enforcement Act 2007
• Jones v First-tier Tribunal (Social Entitlement Chamber)
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.