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
• Smith's Potato Estates Ltd v Bolland

REPORTED OPINION OF in

• [1996] BTC 114
• 28/12/1995 Times Law Reports
• [1996] STC 201

APPEAL RESOLVED in

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

CONSIDERED in

• Couch v Administrators of the estate of P S Caton

This document cites

• Re Lynall, decd
• Holt, decd., Re. Holt v Commissioners of Inland Revenue
• Wingfield v Stratford and Osman
• Commissioners of Inland Revenue v Stenhouse's Trustees
• McNamee v Revenue Commissioners



See all quotations

• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Smith's Potato Estates Ltd v Bolland
• Salvesen's Trustees v Commissioners of Inland Revenue
• Income Tax Act 1918
• Finance Act 1973
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Finance Act 1894
• Capital Gains Tax Act 1979
• General and Special Commissioners (Amendment of Enactments) Regulations 1994