Taylor (Inspector of Taxes) v MEPC Holdings Ltd

Core Citations

CONSIDERS

• MEPC Holdings Ltd v Taylor (Inspector of Taxes)
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-403
• Finance Act 1967 - Articles : S-20
• Income and Corporation Taxes Act 1988

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• Finance Act 1965
• Capital Allowances Act 1990 - Articles : S-144
• Taxation of Chargeable Gains Act 1992 - Articles : S-8

REFERS TO

• Whimster & Company v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd

RESUELVE RECURSO

• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

REPORTED OPINION OF in

• [2000] STI 1468
• [2003] NR Uned 310
• [2004] STC 123

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• [09/01/2004] TLR 1
• [2004] 1 All ER 536
• 18/12/2003 Daily Cases
• [2004] BTC 20
• [2004] 1 WLR 82

CITED in

• UBS AG v HM Revenue and Customs
• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• UBS AG v HM Revenue and Customs

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• UBS AG v HM Revenue and Customs
• The trustees of the BT Pension Scheme v The Commissioners for HM Revenue & Customs

CONSIDERED in

• UBS AG v HM Revenue and Customs
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

This document cites

• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• MEPC Holdings Ltd v Taylor (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Whimster & Company v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988



See all quotations

• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Allowances Act 1990
• Finance Act 1967