Taylor (Inspector of Taxes) v MEPC Holdings Ltd

Core Citations

REPORTED OPINION OF in

• 2000 Sp C 256
• [2000] STC SCD 504

APPEAL RESOLVED in

• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

REFERRED in

• UBS AG v HM Revenue and Customs

CONSIDERED in

• The trustees of the BT Pension Scheme v The Commissioners for HM Revenue & Customs
• Camas Plc v Atkinson (Inspector of Taxes)

This document cites

• Smith v Schofield
• Owton Fens Properties Ltd v Redden
• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd
• Tod v South Essex Motors (Basildon) Ltd
• Jones (Inspector of Taxes) v Lincoln-Lewis and Others



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Allowances Act 1990
• Income and Corporation Taxes Act 1970