Marriott v Lane
| Jurisdiction | England & Wales |
| Judgment Date | 19 April 1996 |
| Date | 19 April 1996 |
| Court | Chancery Division |
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4 cases
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Plumbly v Spencer (Inspector of Taxes)
...for the Crown. The following cases were referred to in the judgment: Frankland v IR Commrs TAX[1997] BTC 8045 Marriott v Lane (HMIT) TAX[1996] BTC 297 Pepper (HMIT) v Daffurn TAX[1993] BTC 277 Rye v Rye ELR[1962] AC 496 Capital gains tax - Retirement relief - Disposal of business assets - S......
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Grimwood-Taylor and Mallender v Commissioners of Inland Revenue
...disregard the contents of the directors' reports in the companies' accounts, citing as his authority the recent case of Marriott v Lane TAX69 TC 157. But in that case it was manifest that the statements in the directors' reports were incorrect. In my judgment the facts of the present appeal......
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Robert Charles Plumbly & Others and Another v Peter Spencer and Another
...main submissions it is convenient to note some peripheral points. Mr Soares has pointed out that in Marriott v Lane [1996] STC 704, [1996] BTC 297 (which was not cited below) Sir Richard Scott V-C appears (at pp 710 and 303 respectively) to have read s. 69(2) in the sense for which Mr Soare......
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Potter and Another
...down the business, temporarily or otherwise, until at least 2014 (distinguishing the retirement relief case of Marriott v Lane (HMIT) [1996] BTC 297). Moreover, the retirement relief definition of “trading company” (“trading company means a company whose business consists wholly or mainly o......