Couch v Administrators of the estate of P S Caton

Core Citations

CONSIDERS

• Smith's Potato Estates, Ltd v Bolland (HM Inspector of Taxes)
• Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
• Rushden Heel Company, Ltd v Keene (HM Inspector of Taxes)

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• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

CONSIDERS

• Capital Gains Tax Act 1979 - Articles : S-49
• Capital Gains Tax Act 1979
• Taxes Management Act 1970

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• Taxes Management Act 1970 - Articles : S-31
• Finance Act 1965
• Taxes Management Act 1970 - Articles : S-12

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 (HM Inspector of Taxes)
• Rushden Heel Company, Ltd v Keene (HM Inspector of Taxes)
• Finance Act 1965



See all quotations

• Taxes Management Act 1970
• Capital Gains Tax Act 1979