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: 1999 To: 1999
This page lists 8 cases, and was prepared on 20 May 2019.
Joseph Carter and Sons Ltd v John Wilson Baird (HM Inspector of Taxes) and Wear Ironmongers Ltd v John Wilson Baird (HM Inspector of Taxes) [1999] EWCA Civ 908
5 Mar 1999
CA
Nourse LJ, Ward LJ
Capital Gains Tax
Application for leave to appeal.
[ Bailii ]
Hitch and Others v Stone (Inspector of Taxes) Times, 07 April 1999
7 Apr 1999
ChD
Capital Gains Tax
A tax avoidance scheme was effective despite being complex and artificial. The documents affected third party rights in potential development land, and it was impossible to conclude it was a sham.
1 Citers
Steibelt v Paling [1999] EWHC 845 (Ch); [1999] BTC 184; [1999] STC 594; 71 TC 376
28 Apr 1999
ChD
Capital Gains Tax
Revenue's appeal from allowance of claim for rollover relief
Taxation of Chargeable Gains Act 1992 152
[ Bailii ]
Steibelt (Inspector of Taxes) v Paling Times, 19 May 1999; Gazette, 19 May 1999
19 May 1999
CA
Capital Gains Tax
Where the Board of Inland Revenue had refused to extend the time limit to allow re-investment of funds realised, it was not open to the General Commissioners to overrule that decision on appeal.
Taxation of Chargeable Gains Act 1992 152
Plumbly and others (Representatives of the Estate of S C Harbour Deceased) and Spencer (HM Inspector of Taxes); CA 17-Jun-1999 - Gazette, 30 June 1999; Times, 05 July 1999; [1999] EWCA Civ 1614
Schuldenfrei v Hilton (Her Majesty's Inspector of Taxes); CA 16-Jul-1999 - Times, 12 August 1999; Gazette, 02 September 1999; [1999] EWCA Civ 1869
Palmer v Shane Moloney and Shipleys (a Firm); CA 26-Jul-1999 - Gazette, 08 September 1999; Times, 22 August 1999; [1999] EWCA Civ 1961
Dunlop International Ag v Pardoe (Inspector of Taxes) Times, 05 October 1999
5 Oct 1999
CA
Corporation Tax, Capital Gains Tax
Where a company ceased to be resident in the UK, and there was deemed as a result to be a transfer of shares between companies within the group, that transfer gave rise to a chargeable gain which was chargeable to Corporation Tax.
Income and Corporation Taxes Act 1970 - Taxation of Chargeable Gains Act 1992 178
