swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Capital Gains Tax - From: 1994 To: 1994
This page lists 7 cases, and was prepared on 20 May 2019.
Griffin (Inspector of Taxes) v Craig-Harvey Ind Summary, 03 January 1994; Gazette, 26 January 1994; Times, 29 November 1993
26 Jan 1994
ChD
Capital Gains Tax
The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time.
Capital Gains Tax Act 1979 101(5)
Clarke (Inspector of Taxes) v Mayo; ChD 8-Jun-1994 - Ind Summary, 04 July 1994; Times, 08 June 1994
Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC - 67 - 56
30 Jun 1994
HL
Capital Gains Tax
HL Capital gains tax - Settlements - Deceased not resident in United Kingdom - Share of residuary estate accruing to his UK resident daughter - Trust effected by instrument of variation within 2 years of death - Trustee not resident in the United Kingdom - Capital payments made to daughter by trustee - Whether gains chargeable as daughter was settlor, or not chargeable as deceased was settlor - Finance Act 1965, .v.v 24(7), 24(11) and 42, Finance Act 1981, ss 80 - 85.
[ Bailii ]
Marshall (Inspector of Taxes) v Kerr; HL 5-Jul-1994 - Times, 05 July 1994; Gazette, 03 August 1994; Ind Summary, 18 July 1994; [1994] STC 148; [1995] 1 AC 148
Nap Holdings Uk Ltd v Whittles (Inspector of Taxes) Gazette, 08 February 1995; Times, 22 November 1994; Ind Summary, 30 January 1995
22 Nov 1994
HL
Capital Gains Tax
Shares purchased from parent company after a re-organisation are to be valued at the base cost of their acquisition by the parent company.
Income and Corporation Taxes Act 1970 273(1)
Billingham (Inspector of Taxes) v Myers Times, 06 December 1994; Gazette, 11 January 1995
6 Dec 1994
ChD
Capital Gains Tax
Interest on late payment was reduced for allowance of time by Inland Revenue, and may be suspended during an appeal against an assessment.
Jarmin (Inspector of Taxes) v Rawlings; ChD 13-Dec-1994 - Ind Summary, 23 January 1995; Gazette, 11 January 1995; Times, 13 December 1994
