Manduca v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 26 May 2015 |
| Date | 26 May 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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8 cases
- Odey Asset Management LLP and Others
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BCM Cayman LP and Others
... ... Chacko, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the respondents ... DECISION TABLE ... appropriate (ie for periods before the implementation of the Commissioners for Revenue and Customs Act 2005) as a reference to the Inland Revenue ... [409] In Manduca v R & C Commrs [2015] BTC 519 the then President of the Tax and Chancery ... ...
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Andrew
... ... , counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the respondents ... Income tax – ... Andrew, against the amendments made by the respondents, the Commissioners for Her Majesty's Revenue and Customs (“HMRC”) to his self-assessment ... Trust acquired an option and subsequently realized value from it ( Manduca v R & C Commrs [2015] BTC 519 , Versteegh Ltd [2013] TC 03026 at [133] ... ...
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HFFX LLP and Others
... ... James Kirby, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the respondents ... Income tax – ... –85; Scott (HMIT) v Ricketts (1967) 44 TC 303 at 316 and 321; Manduca v R & C Commrs [2015] BTC 519 , paragraphs 34–35). As there was no ... ...
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