Smith (Inspector of Taxes) v Schofield

Core Citations

RESUELVE RECURSO

• Smith (Inspector of Taxes) v Schofield

CONSIDERS

• Capital Gains Tax Act 1979
• Finance Act 1982
• Commissioners of Inland Revenue v Liquidators of City of Glasgow Bank

REVERSES

• Smith (Inspector of Taxes) v Schofield

REPORTED OPINION OF in

• 11/02/1992 Times Law Reports
• [1992] STC 249

APPEAL RESOLVED in

• Smith (HM Inspector of Taxes) (Appellant) v Schofield (Respondent)

This document cites

• Commissioners of Inland Revenue v Liquidators of City of Glasgow Bank
• Smith v Schofield
• Smith (Inspector of Taxes) v Schofield
• Finance Act 1988
• Finance Act 1985



See all quotations

• Finance Act 1982
• Capital Gains Tax Act 1979