Smith v Schofield

Core Citations

RESUELVE RECURSO

• Smith (Inspector of Taxes) v Schofield

CONSIDERS

• Finance Act 1982 - Articles : S-86
• Capital Gains Tax Act 1979 - Articles : SCH-5
• Finance Act 1965

[See more]

• Capital Gains Tax Act 1979 - Articles : S-1
• Finance Act 1982
• Finance Act 1985
• Capital Gains Tax Act 1979
• Capital Gains Tax Act 1979 - Articles : S-32
• Finance Act 1988 - Articles : S-96
• Finance Act 1988 - Articles : SCH-8
• Finance Act 1965 - Articles : S-19
• Finance Act 1965 - Articles : SCH-6

REPORTED OPINION OF in

• [1992] BTC 133
• 65 TC 669
• [1992] 1 WLR 639

CITED in

• R v Brown Lucas Jaggard Laskey Carter (Conjoined Appeals)

This document cites

• Smith v Schofield
• Finance Act 1972
• Finance Act 1965
• Finance Act 1988
• Finance Act 1985



See all quotations

• Finance Act 1982
• Capital Gains Tax Act 1979