Markey v Sanders

JurisdictionEngland & Wales
Judgment Date27 February 1987
Date27 February 1987
CourtChancery Division
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6 cases
  • Lewis (Inspector of Taxes) v Rook
    • United Kingdom
    • Chancery Division
    • 5 December 1989
    ...the Crown. Mr David Milne QC (instructed by Mrs Susan Newlands) for the taxpayer. The following cases were referred to in the judgment: Batey (HMIT) v Wakefield TAX (1981) 55 TC 550 Edwards ( HMIT ) v Bairstow & Anor ELR [1956] AC 14 Markey ( HMIT ) v Sanders TAXTAX (1987) 60 TC 245 ; ......
  • Williams v Merrylees
    • United Kingdom
    • Chancery Division
    • 23 June 1987
    ...The following cases were referred to in the judgment: Batey (H.M.I.T.) v. Wakefield TAX(1981) 55 T.C. 550 Markey (H.M.I.T.) v. Sanders TAX[1987] BTC 176 Capital gains tax - Exemption - Private residence - Lodge situated 200 metres from house and occupied by gardener - Whether part of reside......
  • Ritchie; Ritchie
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 24 May 2017
    ...v Walters ELR[1979] QB 525, Batey (HMIT) v Wakefield TAX(1981) 55 TC 550, Green v IR Commrs 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 c......
  • Honour (Inspector of Taxes) v Norris
    • United Kingdom
    • Chancery Division
    • 4 March 1992
    ...the Solicitor of Inland Revenue) for the Crown. The taxpayer appeared 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 ......
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