Williams v Merrylees

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-101
• Capital Gains Tax Act 1979 - Articles : S-102
• Batey v Wakefield

DOES NOT FOLLOW

• Markey v Sanders

REPORTED OPINION OF in

• [1987] 1 WLR 1511
• [1987] BTC 393
• 60 TC 297

REFERRED in

• Honour (Inspector of Taxes) v Norris

FOLLOWED in

• Lewis (Inspector of Taxes) v Rook

CONSIDERED in

• Lewis (Inspector of Taxes) v Rook

This document cites

• Markey v Sanders
• Green v Commissioners of Inland Revenue
• Batey v Wakefield
• Finance Act 1965
• Capital Gains Tax Act 1979