Schofield v HMRC

Core Citations

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DOES NOT FOLLOW

• Tower MCashback LLP v HM Revenue and Customs
• Griffin v Citibank Investments Ltd
• Whittles v Uniholdings Ltd (No. 2)

REFERS TO

• Commissioners of Inland Revenue v Scottish Provident Institution

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-115
• Taxation of Chargeable Gains Act 1992 - Articles : S-2

[See more]

• Taxation of Chargeable Gains Act 1992 - Articles : S-144
• Taxation of Chargeable Gains Act 1992 - Articles : S-144A
• Taxation of Chargeable Gains Act 1992 - Articles : S-38
• Taxation of Chargeable Gains Act 1992 - Articles : S-22
• MacNiven v Westmoreland Investments Ltd
• Mayes v HM Revenue and Customs
• Furniss v Dawson; Murdoch v Dawson

CITES

• Campbell v Commissioners of Inland Revenue 2004
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Carreras Group Ltd v Stamp Commissioner

[See more]

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Drummond v HM Revenue and Customs

APPLIES

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

FOLLOWS

• Commissioners of Inland Revenue v Burmah Oil Company Ltd

REPORTED OPINION OF in

• [2011] BTC 1800
• [2011] STC 1920

REFERRED in

• Explainaway Ltd v R & C Commissioners

APPEAL RESOLVED in

• Schofield v HMRC

AFFIRMED in

• Schofield v HMRC

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• 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

• Re McGuckian (No 1)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• D Campbell v The Commissioners of the Inland Revenue
• Campbell v Commissioners of Inland Revenue 2004
• Griffin v Citibank Investments Ltd
• Whittles v Uniholdings Ltd (No. 2)
• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• MacNiven v Westmoreland Investments Ltd
• Drummond v HM Revenue and Customs
• Schofield v HMRC
• Carreras Group Ltd v Stamp Commissioner
• Income and Corporation Taxes Act 1988
• Capital Allowances Act 2001
• Taxation of Chargeable Gains Act 1992
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Scottish Provident Institution