HM Revenue and Customs v Smallwood and Another

Core Citations

CONSIDERS

• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd

REFERS TO

• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd

RESUELVE RECURSO

• HM Revenue and Customs v Smallwood and Another

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-86
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981

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• Taxation of Chargeable Gains Act 1992 - Articles : S-77
• Taxation of Chargeable Gains Act 1992

REPORTED OPINION OF in

• [2009] STC 1222
• 08/04/2009 Daily Cases

REFERRED in

• R (on the application of Haworth) v Revenue and Customs Commissioners

CONSIDERED in

• R (Huitson) v HM Revenue and Customs

APPEAL RESOLVED in

• HM Revenue and Customs v Smallwood and Another

This document cites

• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981