Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)

Core Citations

RESUELVE RECURSO

• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-134
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

DISTINGUISHES

• Department of Health and Social Security v Envoy Farmers Ltd

REFERS TO

• Farrand (HM Inspector of Taxes) v Satterthwaite (Mrs. P.)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd

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• Marren v Ingles
• Manchester Corporation v Sugden ; Gresham Life Assurance Society v Bishop

CITES

• Commissioners of Inland Revenue v Plummer
• Commissioners of Inland Revenue v Burmah Oil Company Ltd

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [1996] BTC 399
• 03/06/1996 Times Law Reports
• [1996] STC 914

This document cites

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue



See all quotations

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Marren v Ingles
• Edwards (Inspector of Taxes) v Bairstow
• Whittles v Uniholdings Ltd (No. 2)
• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• Manchester Corporation v Sugden ; Gresham Life Assurance Society v Bishop
• Farrand (HM Inspector of Taxes) v Satterthwaite (Mrs. P.)
• Department of Health and Social Security v Envoy Farmers Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Capital Gains Tax Act 1979