Commentary – Tax Reporter ¶514-500

HMRC Guidance – CG13026 ; CG13028

Legislation/Regulatory – SP 4/97

Commentary – Tax Reporter ¶129-050

Case Law – (1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES) ; (1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS. ; (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL. ; (1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS ; BEARE (H.M. INSPECTOR OF TAXES) v. CARTER ; BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes). ; BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES) ; Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd. ; Bloom v. Kinder (H.M. Inspector of Taxes) ; Bradbury (H.M. Inspector of Taxes) v. Arnold ; Burdge v. Pyne (H.M. Inspector of Taxes) ; Dickinson (H.M. Inspector of Taxes) v. Abel ; GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES). ; Hugh v. Rogers (H.M. Inspector of Taxes) ; LEEMING v. JONES (H.M. INSPECTOR OF TAXES). ; LYONS v. COWCHER (H.M. INSPECTOR OF TAXES). ; NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES) ; Norman (H.M. Inspector of Taxes) v. Evans ; PEARN v. MILLER (H.M. INSPECTOR OF TAXES). ; SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES). ; Scott (H.M. Inspector of Taxes) v. Ricketts ; TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES) ; TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE ; WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH