Whittles v Uniholdings Ltd (No. 2)
| Jurisdiction | England & Wales |
| Date | 1993 |
| Court | Court of Appeal (Civil Division) |
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6 cases
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Schofield v HMRC
...1 WLR 991 R & C Commrs v Tower MCashback LLP 1 TAX[2011] UKSC 19; [2011] BTC 294 Whittles v Uniholdings Ltd (No. 3) TAXTAX[1996] BTC 399; 68 TC 528 WT Ramsay Ltd v IR Commrs TAXELR(1982) 54 TC 101; [1982] AC 300 Capital gains tax - Allowable loss - Options - Gilts - Tax avoidance scheme - S......
- Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
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Schofield v HMRC
...[1982] AC 300 but, counsel submitted, the same principle was applied in the post- Ramsay decision of the Court of Appeal in Whittles v Uniholdings (1996) 68 TC 528. In that case the taxpayer sought to rely on the Ramsay decision as justification for deducting the amount of a loan incurred t......
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Howard Peter Schofield v The Commissioners for HM Revenue and Customs
...of significance to the discussion, but because they have been referred to a relied on by the parties. They are Whittles v Uniholdings Ltd 68 TC 528 and Griffin v Citibank Investments Ltd [2000] STC 1010. We shall deal with them so far as necessary when considering the parties’ submissions a......
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