Taylor Clark International Ltd v Lewis (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Taylor Clark International Ltd v Lewis (Inspector of Taxes)

CONSIDERS

• Capital Gains Tax Act 1979
• Singer v Williams
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

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• Cleveleys Investment Trust Company v Commissioners of Inland Revenue

DISTINGUISHES

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

REPORTED OPINION OF in

• [1998] BTC 466
• 71 TC 226
• 02/12/1998 Times Law Reports

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• [1998] STC 1259

CITED in

• Fons HF (in Liquidation) v Pillar Securitisation S.à.r.l

REFERRED in

• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs

DISTINGUISHED in

• O'Connell v Keleghan

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• Singer v Williams



See all quotations

• Cleveleys Investment Trust Company v Commissioners of Inland Revenue
• Finance Act 1962
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979