swarb.co.uk - law index
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Capital Gains Tax - From: 1992 To: 1992
This page lists 6 cases, and was prepared on 20 May 2019.
Marshall (Inspector of Taxes) v Kerr Gazette, 22 January 1992
22 Jan 1992
ChD
Capital Gains Tax
A payment made from an estate which had been settled overseas by means of a deed of variation was deemed to have been a payment by the settlor, and taxable as such. In interpreting a deeming provision, the court musty consider carefully as between whom and for what purposes the deeming was to take effect.
1 Citers
Lewis v Walters Gazette, 26 February 1992
26 Feb 1992
ChD
Capital Gains Tax
Extension of lease by Act was not effective to increase term from 16 to 50 years.
Capital Gains Tax Act 1979 106
Finance Act 1990 S46 (Appointed Day) Order 1991 91/2860 Gazette, 25 March 1992
25 Mar 1992
ChD
Capital Gains Tax
Effective 1 Jan 1992 s 46 re valuation of assets of insurance long term business.
Finance Act 1990 46 (9)
Honour (Inspector of Taxes) v Norris Gazette, 01 April 1992
1 Apr 1992
ChD
Capital Gains Tax
Separate flats were separate entities despite being used for Taxpayer's family.
Capital Gains Taxes Act 1979 101
Smith (Inspector of Taxes) v Schofield Gazette, 08 April 1992
8 Apr 1992
CA
Capital Gains Tax
A cottage which was not within the curtilage of the taxpayer's residence was not entitled to the main residence exemption upon realisation on sale.
Capital Gains Tax Act 1979 101
Regina v Inland Revenue Commissioners, ex Parte Kaye and Another Gazette, 08 July 1992
8 Jul 1992
QBD
Capital Gains Tax
A trustee was not allowed to claim on the basis that he had done an act in accordance with Inland Revenue practice, if he hadn't.