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Pennine Raceway Ltd v Kirklees Metropolitan Borough Council: CA …
https://swarb.co.uk/pennine-raceway-ltd-v-kirklees-metropolitan-borough-council-ca-1983/
Pennine Raceway Ltd v Kirklees Metropolitan Borough Council: CA 1983 The claimant had been granted a contractual right to use an airfield for arranging motor racing events.
Pennine Raceway Ltd (Appellant v Kirklees Metropolitan Council ...
https://vlex.co.uk/vid/pennine-raceway-ltd-appellant-793566989
Pennine obtained legal advice from tax counsel, and warned Kirklees of the attitude being taken by the Revenue. 17 Faced thus with double-taxation, the company obtained an extension of time for requiring a case to be stated by the Lands Tribunal. On 27th July 1987 extension of time was granted. To complete this part of ... To continue reading
Pennine Raceway v Kirklees Metropolitan Borough …
https://www.isurv.com/directory_record/4875/pennine_raceway_v_kirklees_metropolitan_borough_council
Pennine Raceway v Kirklees Metropolitan Borough Council Date [1982] Citation 3 AII ER 628 Legislation Town and Country Planning Act 1971 Keywords Planning control Summary The appellant had what amounted to a yearly licence to promote motor vehicle and motor cycle events on an old airfield.
Pennine Raceway Ltd v Kirklees Metropolitan Borough Council
https://vlex.co.uk/vid/pennine-raceway-ltd-v-793595273
Pennine Raceway Ltd v Kirklees Metropolitan Borough Council JudgmentCited authorities 39Cited in 5Precedent MapRelated Vincent Categories Property and Conveyancing Interest in Land Practice and Procedure Court Structure Damages and Restitution Compensations Local Government Planning [1982] EWCA Civ J0528-6 IN THE SUPREME COURT OF JUDICATURE
Pennine Raceway v Kirklees Metropolitan Borough …
https://www.isurv.com/info/455/cases/9343/pennine_raceway_v_kirklees_metropolitan_borough_council
Pennine Raceway v Kirklees Metropolitan Borough Council This document is only available with a paid isurv subscription. [1982] 3 All ER 628 Planning control The appellant had what amounted to a yearly licence to promote motor vehicle and motor cycle events on an old airfield.
JustisOne
https://app.justis.com/case/pennine-raceway-ltd-v-kirklees-metropolitan-boroug/overview/b4yJm1yto0aaa
Between: Pennine Raceway Limited Claimants (Appellants) Kirklees Metropolitan Council Respondent (Respondent) (Transcript of the Shorthand Notes of the Association of Official Shorthandwriters Ltd., Room 392 Royal Courts of Justice and 2 …
CG12995 - Capital Gains Manual - HMRC internal manual
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12995
In Pennine Raceway Ltd v Kirklees Metropolitan Council (No 2), [1989] STC 122, a company had a statutory right to claim compensation under section 164 …
CG12985 - Capital Gains Manual - HMRC internal manual
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12985
Pennine Raceway Ltd v Kirklees Metropolitan Council (No 2) [1989] STC 122, see CG12995, concerned a company which had a statutory right to receive compensation because the value of its licence over...
The Pennine Raceway Ltd and Kirklees Metropolitan …
https://discovery.nationalarchives.gov.uk/details/r/C1422428
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TAXATION OF DAMAGES, COSTS AND INTEREST (2) 1
http://taxbar.com/wp-content/uploads/2016/01/tax_damages2_mcg_000.pdf
Pennine (above) the compensation was held to be payable net of tax on the basis that it would not be taxable in the claimant company’s hands, and, after the time of appealing this decision had run out, the Revenue turned round and demanded tax.
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