West and Others (Inspectors of Taxes) v Trennery and Others

Core Citations

CONSIDERS

• MacNiven v Westmoreland Investments Ltd
• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• Re McGuckian (No 1)
• Frankland v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Botnar

RESUELVE RECURSO

• West and Others (Inspectors of Taxes) v Trennery and Others

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-77
• Finance Act 1995
• Finance Act 2000 - Articles : SCH-26

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• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-660A

REPORTED OPINION OF in

• 01/04/2003 Daily Cases
• [2003] BTC 317
• [18/04/2003] TLR 8

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• [2003] STC 58

APPEAL RESOLVED in

• West and Others (Inspectors of Taxes) v Trennery and Others

This document cites

• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Furniss v Dawson; Murdoch v Dawson
• Frankland v Commissioners of Inland Revenue



See all quotations

• Frankland v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Botnar
• West and Others (Inspectors of Taxes) v Trennery and Others
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• Finance Act 1995
• Taxation of Chargeable Gains Act 1992