24 May 1985 [1985] 1 WLR 1024; [1985] 3 All ER 125, Ch D (Peter Gibson J)
24 Mar 1987 [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA (Slade, Parker and Mustill L.JJ.)
21 Jul 1988 [1989] AC 398; [1988] 3 WLR 423; [1988] 3 All ER 495; 62 TC 1, HL(E) (Lord Keith of Kinkel, Lord Templeman, Lord Oliver of Aylmerton, Lord Goff of Chieveley and Lord Jauncey of Tullichettle)
REVENUE — Capital Gains Tax — Tax avoidance — Negotiations for sale or merger of company — Taxpayers acquiring shares in non-resident company in exchange for shareholding — Negotiations concluding with sale of company — Whether transactions single composite transaction — Whether “disposal” by taxpayers of shares direct to ultimate purchasers — Whether relieving provisions for “company amalgamations” applicable to defer liability — Finance Act 1965, s 19(1), Sch 7, paras 4(2),6(1)
[1985] 1 WLR 1024; [1985] 3 All ER 125, Ch D
[1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA
[1989] AC 398; [1988] 3 WLR 423; [1988] 3 All ER 495; 62 TC 1, HL(E)
Craven v White (Stephen) [1985] 1 WLR 1024; [1985] 3 All ER 125
Decision of Peter Gibson J affirmed
Craven v White (Stephen) [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA
Inland Revenue Comrs v Bowater Property Developments Ltd [1985] STC 783, Ch D
Decision of Warner J affirmed
Craven v White (Stephen) [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA
Baylis v Gregory [1986] 1 WLR 624; [1986] 1 All ER 289; [1986] STC 22, Ch D
Decision of Vinelott J affirmed in part
Craven v White (Stephen) [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA
Craven v White (Stephen) [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA
Decision of the Court of Appeal affirmed
Craven v White (Stephen) [1989] AC 398; [1988] 3 WLR 423; [1988] 3 All ER 495; 62 TC 1, HL(E)
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