De Rothschild v Lawrenson (Inspector of Taxes)

Core Citations

CONSIDERS

• Finance Act 1981
• Finance Act 1988
• Marshall (Inspector of Taxes) v Kerr

REFERS TO

• Leedale v Lewis
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

REPORTED OPINION OF in

• [1993] BTC 483
• 67 TC 300
• 07/12/1993 Times Law Reports

[See more]

• [1994] STC 8

APPEAL RESOLVED in

• De Rothschild v Lawrenson (Inspector of Taxes)

AFFIRMED in

• De Rothschild v Lawrenson (Inspector of Taxes)

This document cites

• Leedale v Lewis
• Murphy v Ingram
• Luke v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr
• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)



See all quotations

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Ritchie v McKay
• Finance Act 1981
• Finance Act 1991
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1988
• Finance Act 1978
• Capital Gains Tax Act 1979
• Polydor Limited and RSO Records Inc. v Harlequin Records Shops Limited and Simons Records Limited.