Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
Jurisdiction | England & Wales |
Judgment Date | 26 November 1985 |
Date | 26 November 1985 |
Court | Chancery Division |
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8 cases
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Pipe v The Commissioners for H M HM Revenue and Customs
...Vinelott J, held in reliance on section 114(1) that the assessment could be treated as if it had been made for the correct year: see [1986] 1 WLR 624. He considered the dicta of Megarry J in Fleming, but said he was not persuaded that two tests had to be satisfied before what he termed “th......
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Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
...out in Lord Brightman's speech. The findings of the Special Commissioners are fully set out in the report of the three cases below ( [1985] 3 All E.R. 125, [1985] S.T.C. 783, and [1986] 1 All E.R. 289) and it is unnecessary for present purposes to do more than summarise them very briefly,......
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Schuldenfrei v Hilton (Inspector of Taxes)
...the Solicitor of Inland Revenue) for the Crown. The following cases were referred to in the judgment: Baylis (HMIT) v Gregory TAXTAXTAXTAX[1986] BTC 22; [1987] BTC 226 (CA); [1988] BTC 268 (HL); 62 TC 1 Bradley (HMIT) v London Electricity plc TAX[1996] BTC 95 Carlill v Carbolic Smoke Ball C......
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Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
...a judgment of Vinelott J. delivered on 26th November 1985 in the cases of Baylis v. Gregory and Baylis v. Gregory & Weare reported at (1986) S.T.C. 22. The first and third of these judgments concern assessments to capital gains tax. The second of them concerns an assessment to development l......
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