De Rothschild v Lawrenson (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• De Rothschild v Lawrenson (Inspector of Taxes)

CONSIDERS

• Finance Act 1981
• Finance Act 1988

REFERS TO

• Leedale v Lewis
• Marshall (Inspector of Taxes) v Kerr

AFFIRMS

• De Rothschild v Lawrenson (Inspector of Taxes)

APPROVES

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

REPORTED OPINION OF in

• [1995] BTC 279
• 22/04/1995 Times Law Reports
• [1995] STC 623

This document cites

• Leedale v Lewis
• Marshall (Inspector of Taxes) v Kerr
• De Rothschild v Lawrenson (Inspector of Taxes)
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd



See all quotations

• Finance Act 1981
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1988
• Taxes Management Act 1970
• Capital Gains Tax Act 1979