Green v Commissioners of Inland Revenue
Jurisdiction | Scotland |
Year | 1982 |
Date | 1982 |
Court | Court of Session |
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4 cases
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Honour (Inspector of Taxes) v Norris
...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......
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Longson v Baker (Inspector of Taxes)
...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......
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Williams v Merrylees
...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......
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Longson v Baker (Inspector of Taxes)
...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......