Market makers
Business property relief
LIFFE
Legislation/Regulatory –
SI 1992/3181
Meaning
Commentary –
Tax Reporter ¶183-255
;
Tax Reporter ¶664-950
Legislation/Regulatory –
FA86 s. 72(4), 82(4), (6), 94(6), 96(11)
;
IHTA84 s. 105(7), 234(4)
;
SI 1986/1711 reg. 2
Case Law –
COMMISSIONERS OF INLAND REVENUE v. DESOUTTER BROS., LTD.
;
COMMISSIONERS OF INLAND REVENUE v. TOOTAL BROADHURST LEE CO., LTD.
;
Executors of Brown dec'd v IR Commrs
;
Farmer & Anor (Executors of Frederick Farmer dec'd) v IR Commrs
;
Phillips & Ors v. R & C Commrs
;
THE COMMISSIONERS OF INLAND REVENUE v. THE GAS LIGHTING IMPROVEMENT CO., LTD.
Stock lending
– see Stock lending