Green v Commissioners of Inland Revenue

JurisdictionScotland
Year1982
Date1982
CourtCourt of Session
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4 cases
  • Honour (Inspector of Taxes) v Norris
    • United Kingdom
    • Chancery Division
    • 4 March 1992
    ...in person. The following cases were referred to in the judgment: Batey (HMIT) v Wakefield TAX(1981) 55 TC 550 Green v IR Commrs TAXTAX(1982) 56 TC 10; [1982] BTC 378 Langford Property Co Ltd v Goldrich ELR[1949] 1 KB 511 Lewis (HMIT) v Lady Rook TAXTAX[1990] BTC 9; [1992] BTC 102 (CA) Marke......
  • Longson v Baker (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 16 November 2000
    ...of Inland Revenue) for the Revenue. The following cases were referred to in the judgment: Green v IR Commrs TAXTAX[1982] BTC 378; (1982) 56 TC 10 (CS) Newhill Compulsory Purchase Order 1937, Re, Payne's ApplicationUNK[1938] 2 All ER 163 Capital gains tax - Exemption - Private residence - Pe......
  • Williams v Merrylees
    • United Kingdom
    • Chancery Division
    • 23 June 1987
    ...to:Batey (H.M.I.T.) v. Wakefield TAX(1981) 55 T.C. 550Methuen-Campbell v. Walters ELR[1979] 1 Q.B. 525; andGreen v. I.R. Commrs. TAX(1982) 56 T.C. 10 9. The Commissioners who heard the appeal, having considered the parties' contentions and the evidence decided (2) As a matter of fact Elm Lo......
  • Longson v Baker (Inspector of Taxes)
    • United Kingdom
    • Special Commissioners
    • 19 May 2000
    ...or intentions of any particular owner of the house. Mr Morgan has sought support from the case of Green v Commissioner of Inland Revenue 56 TC 10. In that case Mellville House in Ladybank, Fife, Scotland was set in 15 acres of land and there was no dispute between the parties concerning the......

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