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

Core Citations

REPORTED OPINION OF in

• [1995] STC SCD 34
• 1995 Sp C 6

APPEAL RESOLVED in

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

This document cites

• Holt, decd., Re. Holt v Commissioners of Inland Revenue
• Wingfield v Stratford and Osman
• McNamee v Revenue Commissioners
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Finance Act 1973



See all quotations

• Taxes Management Act 1970
• Finance Act 1894
• Capital Gains Tax Act 1979