Underwood v HM Revenue and Customs

Core Citations

CONSIDERS

• O'Brien v Benson's Hosiery (Holdings) Ltd
• Jerome v Kelly (Inspector of Taxes)
• Coren v Keighley (HM Inspector of Taxes)

[See more]

• Abbey National Building Society v Cann

REFERS TO

• O'Brien v Benson's Hosiery (Holdings) Ltd
• Sargaison v Roberts
• Kirby v Thorn E.M.I. Plc

[See more]

• MacNiven v Westmoreland Investments Ltd
• Lysaght v Edwards
• Jerome v Kelly (Inspector of Taxes)
• Abbey National Building Society v Cann

RESUELVE RECURSO

• Underwood v HM Revenue and Customs

CONSIDERS

• Coren v Keighley
• Taxation of Chargeable Gains Act 1992 - Articles : S-28
• Capital Gains Tax Act 1979 - Articles : S-27

REPORTED OPINION OF in

• [2008] STC 1138
• [2008] BTC 147

CONSIDERED in

• Underwood v HM Revenue and Customs

APPEAL RESOLVED in

• Underwood v HM Revenue and Customs

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Abbey National Building Society v Cann
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Kirby v Thorn E.M.I. Plc
• Abbey National Building Society v Cann



See all quotations

• O'Brien v Benson's Hosiery (Holdings) Ltd
• Sargaison v Roberts
• Coren v Keighley
• Jerome v Kelly (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Coren v Keighley (HM Inspector of Taxes)
• Lysaght v Edwards
• Jerome v Kelly (Inspector of Taxes)
• Underwood v HM Revenue and Customs
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979
• Jerome v Kelly (Inspector of Taxes)