Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased

Core Citations

RESUELVE RECURSO

• Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased

CONSIDERS

• Capital Gains Tax Act 1979
• Rushden Heel Company, Ltd v Keene (Inspector of Taxes), Rushden Heel Company, Ltd v Inland Commissioners of Inland Revenue

CITES

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

APPLIES

• Smith's Potato Estates Ltd v Bolland

REPORTED OPINION OF in

• [1997] BTC 360
• 70 TC 10
• 16/07/1997 Times Law Reports

[See more]

• [1997] STC 970

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
• Smith's Potato Estates Ltd v Bolland
• Rushden Heel Company, Ltd v Keene (Inspector of Taxes), Rushden Heel Company, Ltd v Inland Commissioners of Inland Revenue
• Finance Act 1965



See all quotations

• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Capital Gains Tax Act 1979