Nuttall v Barrett

Core Citations

FOLLOWS

• Amis v Colls (HM Inspector of Taxes)

CONSIDERS

• Capital Gains Tax Act 1979
• Taxes Management Act 1970

APPLIES

• Sherrocks v McIntosh
• Neely v Rourke

REPORTED OPINION OF in

• [1992] STC 112
• [31/01/1992] TLR 4
• 64 TC 548

[See more]

• [1992] BTC 83

This document cites

• Amis v Colls (HM Inspector of Taxes)
• Neely v Rourke
• Neely v Rourke
• Sherrocks v McIntosh
• Taxes Management Act 1970



See all quotations

• Capital Gains Tax Act 1979