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: 1996 To: 1996
This page lists 6 cases, and was prepared on 20 May 2019.
Chaloner (Inspector of Taxes) v Pellipar Investments Ltd Times, 22 February 1996
22 Feb 1996
QBD
Capital Gains Tax
Receipt of 'money's worth' for lease of land was not a capital sum derived from the underlying asset.
Taxation of Chargeable Gains Act 1992 22
Figg v Clark (Inspector of Taxes) Gazette, 13 March 1996; Times, 11 March 1996
11 Mar 1996
ChD
Capital Gains Tax
Parents incapacity to father more children not relevant on vesting entitlement. Number of children entitled not fixed by incapacity to have children but death
Capital Gains Tax Act 1979 54
Billingham (Inspector of Taxes) v Myers Gazette, 09 May 1996; Times, 17 April 1996
17 Apr 1996
CA
Capital Gains Tax, Taxes Management
Interest was not payable on a sum due under premature assessment to tax.
Taxes Management Act 1970 88
Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3) Times, 03 June 1996
3 Jun 1996
CA
Capital Gains Tax
Double transaction rules are not available to treat two transactions as one.
Marriott v Lane (Inspector of Taxes) Gazette, 05 June 1996; Times, 26 April 1996
5 Jun 1996
ChD
Capital Gains Tax
Actual retirement occurred on a cessation even though that retirement had, at first, only been intended to be temporary.
Taxation of Chargeable Gains Act 1992 163
Goodwin v Curtis (Inspector of Taxes) Times, 14 August 1996
14 Aug 1996
ChD
Capital Gains Tax
Capital Gains Tax relief for a private residence was lost where no permanent occupation was established.
Capital Gains Tax Act 1979 101
1 Citers