Underwood v HM Revenue and Customs

Core Citations

CONSIDERS

• Jerome v Kelly (Inspector of Taxes)
• Berry v Warnett
• MacNiven v Westmoreland Investments Ltd

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• Underwood v HM Revenue and Customs
• Ensign Tankers (Leasing) Ltd v Stokes
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Coren v Keighley (HM Inspector of Taxes)
• Wong Mee Wan v Kwan Kin Travel Services Ltd

REFERS TO

• Spectros International Plc v Madden
• Kirby v Thorn E.M.I. Plc
• Berry v Warnett

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• Egmont (Earl of) v Smith. Smith v Egmont (Earl of)
• MacNiven v Westmoreland Investments Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Lysaght v Edwards
• Coren v Keighley
• O'Brien v Benson's Hosiery (Holdings) Ltd
• McCausland and Another v Duncan Lawrie Ltd and Another
• Englewood Properties Ltd v Patel and Another

RESUELVE RECURSO

• Underwood v HM Revenue and Customs

APPLIES

• Jerome v Kelly (Inspector of Taxes)

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-28
• Law of Property (Miscellaneous Provisions) Act 1989 - Articles : S-2

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• Finance Act 1971

REPORTED OPINION OF in

• [2009] BTC 26
• [2009] STC 239

CONSIDERED in

• George Damianos D/B/A Damianos Sotheby's International Realty v Bank of the Bahamas Ltd

This document cites

• Underwood v HM Revenue and Customs
• McCausland and Another v Duncan Lawrie Ltd and Another
• MacNiven v Westmoreland Investments Ltd
• Berry v Warnett
• O'Brien v Benson's Hosiery (Holdings) Ltd



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Berry v Warnett
• Englewood Properties Ltd v Patel and Another
• Kirby v Thorn E.M.I. Plc
• Ensign Tankers (Leasing) Ltd v Stokes
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Spectros International Plc v Madden
• Coren v Keighley
• Jerome v Kelly (Inspector of Taxes)
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• MacNiven v Westmoreland Investments Ltd
• Coren v Keighley (HM Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Lysaght v Edwards
• Wong Mee Wan v Kwan Kin Travel Services Ltd
• Jerome v Kelly (Inspector of Taxes)
• Egmont (Earl of) v Smith. Smith v Egmont (Earl of)
• Taxation of Chargeable Gains Act 1992
• Finance Act 1971
• Law of Property (Miscellaneous Provisions) Act 1989
• Jerome v Kelly (Inspector of Taxes)
• Federal Cases - Sawyer v. Comm'r of Internal Revenue (In re Estate of Sawyer)
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]