HM Revenue and Customs v Smallwood and Another
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HM Revenue and Customs v Smallwood and Another
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Core Citations
CONSIDERS
- New Zealand Forest Products Finance NV v Commissioner of Inland Revenue
- Untelrab Ltd and Others v McGregor
- De Beers Consolidated Mines v Howe
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REFERS TO
- De Beers Consolidated Mines v Howe
- Wood and another v Holden (Inspector of Taxes)
- Memec Plc v Commissioners of Inland Revenue
RESUELVE RECURSO
CITES
- Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
- Re Little Olympian Each Ways Ltd
- Unit Construction Company Ltd v Bullock (Inspector of Taxes)
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CONSIDERS
- Taxation of Chargeable Gains Act 1992 - Articles : S-2
- Taxation of Chargeable Gains Act 1992 - Articles : S-86
- Taxation of Chargeable Gains Act 1992 - Articles : S-5
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CITED in
- Bywater Investments Ltd and Others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation
- Macklin v Revenue and Customs Commissioners
- TC02943: Michael Macklin
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CONSIDERED in
- Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
- Geoffrey Richard Haworth v The Commissioners for HM Revenue and Customs
- The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
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RELIED UPON in
REPORTED OPINION OF in
REFERRED in
