Joseph Carter & Sons v Baird

Core Citations

CONSIDERS

• Capital Gains Tax Act 1979

CITES

• Edwards (Inspector of Taxes) v Bairstow
• Temperley v Visibell Ltd

REPORTED OPINION OF in

• [1999] STC 120
• [1999] BTC 3
• 72 TC 303

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Temperley v Visibell Ltd
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Finance Act 1988