HM Revenue and Customs v Smallwood

Core Citations

REPORTED OPINION OF in

• [2006] STC SCD 12
• 2005 Sp C 509

APPEAL RESOLVED in

• HM Revenue and Customs v Smallwood

This document cites

• Income and Corporation Taxes Act 1988
• Finance Act 1987
• Finance Act 1980
• Taxation of Chargeable Gains Act 1992
• Capital Allowances Act 1990



See all quotations

• Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988
• Council Tax (Demand Notices) (Wales) (Transitional Provisions) Regulations 1998