Shepherd v Lyntress Ltd

Core Citations

APPLIES

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

REPORTED OPINION OF in

• [1989] BTC 346
• 62 TC 495
• 1989 TC Leaflet No 3221

REFERRED in

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Fielder (Inspector of Taxes) v Vedlynn Ltd

CITED in

• Bromarin AB and Another v IMD Investments Ltd

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Furniss v Dawson; Murdoch v Dawson
• Reed v Nova Securities Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• 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
• Crossland v Hawkins
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Duke of Westminster
• Scorer v Olin Energy Systems Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Floor v Davis
• Westcott v Woolcombers Ltd
• Aramayo Francke Mines Ltd v Eccott
• Westcott v Woolcombers Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Commissioner of Inland Revenue (New Zealand) v Challenge
• Finance Act 1975
• Development Land Tax Act 1976
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Capital Gains Tax Act 1979