HM Revenue and Customs v Smallwood

Core Citations

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

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• Finance Act 1978 - Articles : S-37
• Taxation of Chargeable Gains Act 1992 - Articles : S-42
• Finance Act 1980
• Finance Act 1987
• Finance Act 1987 - Articles : S-39
• Income and Corporation Taxes Act 1988 - Articles : S-469
• Taxation of Chargeable Gains Act 1992 - Articles : S-99(2)
• Taxation of Chargeable Gains Act 1992 - Articles : S-2
• Taxation of Chargeable Gains Act 1992 - Articles : S-37

REPORTED OPINION OF in

• [23/08/2006] TLR 2
• [2006] BTC 741
• [2006] STC 2050

APPEAL RESOLVED in

• HM Revenue and Customs v Smallwood

This document cites

• Marshall (Inspector of Taxes) v Kerr
• HM Revenue and Customs v Smallwood
• Income and Corporation Taxes Act 1988
• Finance Act 1987
• Finance Act 1980



See all quotations

• Taxation of Chargeable Gains Act 1992
• Finance Act 1978
• Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988
• Income Tax (Definition of Unit Trust Scheme) Regulations 1988