Schofield v HMRC

Core Citations

CONSIDERS

• Drummond v HM Revenue and Customs
• Furniss v Dawson; Murdoch v Dawson

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• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• William P. Lawrie v Commissioners of Inland Revenue

REFERS TO

• Furniss v Dawson; Murdoch v Dawson
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

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• Drummond v HM Revenue and Customs

FOLLOWS

• Mayes v HM Revenue and Customs

RESUELVE RECURSO

• Schofield v HMRC

APPLIES

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

AFFIRMS

• Schofield v HMRC

CONSIDERS

• Whittles v Uniholdings Ltd (No. 2)
• MacNiven v Westmoreland Investments Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

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• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• Taxation of Chargeable Gains Act 1992 - Articles : S-1
• Taxation of Chargeable Gains Act 1992 - Articles : S-2
• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-15
• Taxation of Chargeable Gains Act 1992 - Articles : S-16
• Taxation of Chargeable Gains Act 1992 - Articles : S-21
• Taxation of Chargeable Gains Act 1992 - Articles : S-38
• Taxation of Chargeable Gains Act 1992 - Articles : S-115
• Taxation of Chargeable Gains Act 1992 - Articles : S-144
• Taxation of Chargeable Gains Act 1992 - Articles : S-144A
• Taxation of Chargeable Gains Act 1992
• Finance Act 1999
• Income and Corporation Taxes Act 1988

REPORTED OPINION OF in

• [2012] STC 2019
• [2012] BTC 226

REFERRED in

• Blackwell v Revenue and Customs Commissioners

This document cites

• Drummond v HM Revenue and Customs
• Furniss v Dawson; Murdoch v Dawson
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Mayes v HM Revenue and Customs
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• William P. Lawrie v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson
• Schofield v HMRC
• Whittles v Uniholdings Ltd (No. 2)
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• MacNiven v Westmoreland Investments Ltd
• Drummond v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Finance Act 1999