Whittles v Uniholdings Ltd (No. 2)

Core Citations

REFERS TO

• H Clark (Doncaster) Ltd v Wilkinson

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

CITES

• Richard Nugent Kelly and Others, - Appellants; Joseph Bushby and Others, - Respondents
• Whittles (Inspector of Taxes) v Uniholdings Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1993] BTC 388
• [1993] STC 767

APPEAL RESOLVED in

• Whittles v Uniholdings Ltd (No. 2)

VARIED in

• Whittles v Uniholdings Ltd (No. 2)

This document cites

• Pattison v Marine Midland Ltd
• H Clark (Doncaster) Ltd v Wilkinson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Richard Nugent Kelly and Others, - Appellants; Joseph Bushby and Others, - Respondents
• Wingfield v Stratford and Osman
• Whittles (Inspector of Taxes) v Uniholdings Ltd
• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• Capital Gains Tax Act 1979