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: 1995 To: 1995
This page lists 5 cases, and was prepared on 20 May 2019.
De Rothschild v Lawrenson (Inspector of Taxes) Ind Summary, 22 May 1995
22 May 1995
CA
Capital Gains Tax
A UK Settlor/beneficiary was liable to be taxed on distribution gains from an offshore trust.
Finance Act 1981 80
1 Cites
Inland Revenue Commissioners v Reed International Plc Ind Summary, 04 September 1995
4 Sep 1995
CA
Capital Gains Tax
Share option scheme "approved" by Inland Revenue after merger if grantor still in control.
Wase (Inspector of Taxes) v Bourke; ChD 24-Nov-1995 - Ind Summary, 08 January 1996; Times, 24 November 1995
Watton (Inspector of Taxes) v Tippett; ChD 21-Dec-1995 - Gazette, 17 January 1996; Times, 21 December 1995
Couch (Inspector of Taxes) v Administrators of the Estate of P S Caton Deceased; ChD 28-Dec-1995 - Times, 28 December 1995; Ind Summary, 29 January 1996