Stokes v Costain Property Investments Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 28 March 1983 |
| Date | 28 March 1983 |
| Court | Chancery Division |
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Ensign Tankers (Leasing) Ltd v Stokes
- United Kingdom
- Chancery Division
- July 14, 1989
...proceeds) because the partnerships assumed no liability for repayment. (4) In Stokes (H.M.I.T.) v. Costain Property Investments Ltd.TAX[1983] BTC 200 at p. 207 et seq. at first instance, HarmanJ. rejected a similar argument as to "incurs" (although not one concerning non-recourse finance) o...... -
Underwood v HM Revenue and Customs
- United Kingdom
- Special Commissioners (UK)
- May 16, 2007
...payment since it was self-cancelling so that there was no disposal He referred also to Stokes v Costain Property Investments LtdTAX[1983] BTC 200. 42. He said that before performing the contract to sell to Rackham Ltd the Appellant had to arrange to discharge the Bank loan by means of new l......