Compulsory purchase of land

Generally

Case Law – Inland Revenue Commissioners v. Metrolands (Property Finance) Limited. [1982] BTC 8,032

Project of material development

Case Law – R. v. Inland Revenue Commissioners, Ex parte London Borough of Harrow. [1983] BTC 8,007

Disposal of land

Application of Ramsay principle

Case Law – Craven (H.M. Inspector of Taxes) v. White; Inland Revenue Commissioners v. Bowater Property Developments Ltd.; Baylis (H.M. Inspector of Taxes) v. Gregory & Anor. [1987] BTC 226 ; Craven (H.M. Inspector of Taxes) v. White; Inland Revenue Commissioners v. Bowater Property Developments Ltd.; Baylis (H.M. Inspector of Taxes) v. Gregory. [1988] BTC 268

Beneficial ownership of residuary beneficiaries

Case Law – Inland Revenue Commissioners v. Matthew's Executors. [1984] BTC 8,061

Date of

Case Law – Inland Revenue Commissioners v. Metrolands (Property Finance) Limited. [1982] BTC 8,032

Expenditure incurred enhancing value of land

Case Law – Taddale Properties Ltd. v. Inland Revenue Commissioners. [1987] BTC 8,059 ; Taddale Properties Ltd. v. Inland Revenue Commissioners. [1988] BTC 8,056

Fragmentation scheme

Case Law – Inland Revenue Commissioners v. Bowater Property Developments Ltd. [1985] BTC 8,071

Material gain

Case Law – Smith (H.M. Inspector of Taxes) v. Squires. [1989] BTC 33

Unincorporated association, assessment on club

Case Law – Frampton & Anor. (Trustees of Worthing R.F.C.) v. Inland Revenue Commissioners. [1987] BTC 8,029 ; Frampton & Anor. (Trustees of Worthing Rugby Football Club) v. Inland Revenue Commissioners; Inland Revenue Commissioners v. Frampton & Anor. (Trustees of Worthing Rugby Football Club). [1985] BTC 66

Generally

Commentary – Schwarz on Tax Treaties ¶13-025