Lewis (Inspector of Taxes) v Rook

JurisdictionEngland & Wales
JudgeLORD JUSTICE BALCOMBE,LORD JUSTICE RALPH GIBSON,LORD JUSTICE STUART-SMITH
Judgment Date19 February 1992
Neutral Citation[1992] EWCA Civ J0219-9
Docket Number92/0131
CourtCourt of Appeal (Civil Division)
Date19 February 1992
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11 cases
  • Honour (Inspector of Taxes) v Norris
    • United Kingdom
    • Chancery Division
    • 4 March 1992
    ...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) Markey (HMIT) v Sanders TAXTAX(1987) 60 TC 245; [1987] BTC 176 Methuen-Campbell v Walters ELR[1979] QB 525 Williams (HMIT) v Merrylee......
  • Commissioners for Customs and Excise v Zielinski Baker and Partners Ltd
    • United Kingdom
    • Chancery Division
    • 15 March 2001
    ...12,776; [1996] BVC 2057 Institute of the Motor Industry v C & E Commrs VAT(Case C-149/97) [1999] BVC 21 Lewis (HMIT) v Lady Rook TAX[1992] BTC 102 Lister v Fourth Dry Dock & Engineering Co LtdWLR[1989] 2 WLR 634 Mann VATNo. 14,004; [1996] BVC 4273 Marleasing SA v La Commercial Internacional......
  • Ritchie; Ritchie
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 24 May 2017
    ...TAX[1982] BTC 378, Markey (HMIT) v Sanders TAX[1987] BTC 176, Williams (HMIT) v Merrylees TAX[1987] BTC 393, Lewis (HMIT) v Lady Rook TAX[1992] BTC 102. All of these cases differed from the current case in that they involved the sale of a building that was in separate occupation as sleeping......
  • Myles-Till
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 11 March 2020
    ...persuaded that either of the two capital gains cases in the appellant's authorities bundle was of assistance. In Lewis (HMIT) v Lady Rook [1992] BTC 102 the Court of Appeal were concerned the meaning and extent of the term “dwelling house” as found now at s222(1)(a) TCGA 1992 – this does no......
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