Commissioners of Inland Revenue v Spencer-Nairn

Core Citations

CONSIDERS

• Finance Act 1975 - Articles : S-20
• Duke of Buccleuch v Commissioners of Inland Revenue

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [1991] BTC 8003
• [1991] STC 60

This document cites

• Duke of Buccleuch v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• Finance Act 1975
• Finance Act 1972
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984



See all quotations

• Agricultural Holdings (Scotland) Act 1949
• Capital Gains Tax Act 1979