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.
Income Tax - From: 1991 To: 1991
This page lists 3 cases, and was prepared on 08 August 2015.
Pepper (Inspector of Taxes) -v- Hart [1991] 2 All ER 824
1991
CA
Income Tax
1 Citers
Shilton -v- Wilmshurst; HL 1991 - [1991] 1 AC 684
Kirkham -v- Williams Gazette, 24 July 1991; [1991] 1 WLR 863; Times, 16 June 1991
16 Jun 1991
CA
Income Tax
The taxpayer was not liable to income tax on a one off transaction which did not amount to an adventure in the nature of trade.