HM Revenue and Customs v Smallwood

Core Citations

CONSIDERS

• Burdett-Coutts v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr
• Marshall (Inspector of Taxes) v Kerr

RESUELVE RECURSO

• HM Revenue and Customs v Smallwood

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-41
• Taxation of Chargeable Gains Act 1992
• Taxation of Chargeable Gains Act 1992 - Articles : S-122

[See more]

• Finance Act 1978 - Articles : S-37
• Taxation of Chargeable Gains Act 1992 - Articles : S-42
• Taxation of Chargeable Gains Act 1992 - Articles : S-99(2)
• Taxation of Chargeable Gains Act 1992 - Articles : S-38
• Finance Act 1978 - Articles : SCH-9
• Finance Act 1980
• Finance Act 1980 - Articles : S-74
• Capital Allowances Act 1990 - Articles : S-1
• Finance Act 1987 - Articles : S-39
• Income and Corporation Taxes Act 1970
• Capital Allowances Act 1968 - Articles : S-71
• Finance Act 1965 - Articles : S-45
• Capital Gains Tax Act 1979 - Articles : S-93
• Taxation of Chargeable Gains Act 1992 - Articles : S-15

REPORTED OPINION OF in

• [2007] BTC 347
• [2007] STC 1237

This document cites

• HM Revenue and Customs v Smallwood
• Marshall (Inspector of Taxes) v Kerr
• Burdett-Coutts v Commissioners of Inland Revenue
• Marshall (Inspector of Taxes) v Kerr
• Marshall (Inspector of Taxes) v Kerr



See all quotations

• HM Revenue and Customs v Smallwood
• Finance Act 1987
• Finance Act 1980
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1978
• Capital Allowances Act 1990
• Income and Corporation Taxes Act 1970
• Capital Allowances Act 1968
• Capital Gains Tax Act 1979
• Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988
• Income Tax (Definition of Unit Trust Scheme) Regulations 1988