Capital gains tax
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Ramsay v Revenue and Customs Commissioners
Capital gains tax – Taxation of Chargeable Gains Act 1992 – Appellant owning property divided into 10 flats – Five flats let to tenants – Appellant spending 20 hours per…
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Lowrie v Commissioners for HM Revenue & Customs
Capital gains tax – Principal private residence relief – Section 222(1) of Taxation of Capital Gains Act 1992 – Appellant purchasing property with a view to redevelopment and use as…
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Lowrie v Commissioners for HM Revenue & Customs
Capital gains tax – Principal private residence
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Moore v Commissioners for HM Revenue & Customs
Capital gains tax – Section 222 of Taxation of Chargeable Gains Act 1992 – Appellant purchasing property with partner – Appellant living elsewhere with partner before property acquired and after…
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Moore v Commissioners for HM Revenue & Customs
Taxation, Capital gains tax
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Underwood v Commissioners for HM Revenue & Customs
Capital gains tax – Simultaneous contracts for sale and repurchase of land – Position settled by payment of difference in sale and repurchase prices – Section 28(1) of Taxation of…
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Underwood v Commissioners for HM Revenue & Customs
Capital gains tax – Sale of land
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Underwood v Commissioners for HM Revenue & Customs
Capital gains tax – Simultaneous contracts for sale and repurchase of land – Position settled by payment of difference in sale and repurchase prices – Section 28(1) of Taxation of…
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Underwood v Commissioners for HM Revenue & Customs
Capital gains tax, Sale of land
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Jerome v Kelly (HMIT)
Capital gains tax — Trust of land — Contract for sale of land — Change in beneficial interests prior to completion — Whether disposal deemed to be made by those…
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Jerome v Kelly (HMIT)
Capital gains tax — Trusts — Contract for sale of land — Respondent trustee transferring part of land to different trust prior to completion of contract — Inland Revenue assessing…
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Jerome v Kelly (HMIT)
Trustees holding land on bare trust for taxpayer and others — Trustees contracting to sell — Transfers of different parts deferred — Taxpayer beneficiary transferring part of his beneficial interest…