Furness v IRC

JurisdictionEngland & Wales
Year1999
Date1999
CourtSpecial Commissioners
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5 cases
  • Commissioners of Inland Revenue v George and Another
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 5 December 2003
    ...holding investments and the decision was that commission on the sale of caravans was ancillary to the main business. In Furness v IRC [1999] STC (SCD) 232 (in relation to the long-term caravans), and Weston v IRC [2000] STC (SCD) 30 it was assumed that the residential caravan business was t......
  • The Trustees of David Zetland Settlement v The Commissioners for Her Majesty's Revenue & Customs, TC 02690
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 1 May 2013
    ...5 (“Martin”) 15 (7) Brown’s Executors v Inland Revenue Commissioners [1996] STC (SCD) 277 (8) Furness v Inland Revenue Commissioners [1999] STC (SCD) 232 (9) Weston (executor of Weston, deceased) v IRC [2000] STC 1064 (10) Stedman’s Executor’s v IRC [2002] STC (SCD) 358 20 (11) CIR v George......
  • Commissioners of Inland Revenue v George and Another
    • United Kingdom
    • Special Commissioners (UK)
    • 15 July 2002
    ...decision was that commissions on the sale of caravans was ancillary to the main business. In Furness v IR Commrs SCDUNK(1999) SpC 202; [1999] STC (SCD) 232 (in relation to the long-term caravans), andWeston v IR Commrs SCDUNK(1999) SpC 222; [2000] STC (SCD) 30 it was assumed that the reside......
  • Philip Norman McCall Bernard Joseph Anthony Keenan (personal representatives of Eileen McClean dec'd) v Her Majesty's Revenue & Customs, SPC 00678
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 7 April 2008
    ...Mitchell v IRC 25 TC 380 Drammond v IRC 32 TC 263 Martin and another (executors of Moore dec’d) v IRC [1995] STC (SCD) 5 Furniss v IRC [1999] STC (SCD) 232 Powell and another (personal representatives of Pearce dec’d) v IRC [1997] STC (SCD) 181 Hall and another (executors of Hall dec’d) [19......
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