HM Revenue and Customs v Smallwood and Another

Core Citations

REPORTED OPINION OF in

• [2008] UKSPC SPC00669
• [2008] UKSPC SPC00669
• 2008 Sp C 669

CONSIDERED in

• Sir Christopher Evans v Pricewaterhousecoopers LLP
• The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
• Fowler v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• HM Revenue and Customs v Smallwood and Another

CITED in

• R (Huitson) v HM Revenue and Customs

This document cites

• Wood and another v Holden (Inspector of Taxes)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Fothergill v Monarch Airlines Ltd



See all quotations

• Indofood International finance Ltd v JP Morgan Chase Bank NA, London Branch
• Trustees of Wensleydale's Settlement v Commissioners of Inland Revenue
• Mr R and Mrs R v Mrs Holden (HMIT)
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Memec Plc v Commissioners of Inland Revenue
• De Beers Consolidated Mines v Howe
• Union Corporation, Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981
• Vienna Convention on the Law of Treaties