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swarb.co.uk - law indexThese 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. |
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Capital Gains Tax - From: 1999 To: 1999This 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 |
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