SMYTH (Surveyor of Taxes) v STRETTON

Core Citations

REPORTED OPINION OF in

• 5 TC 36
• 20 TLR 443

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• Heaton v Bell
• Wing v O'Connell

[See more]

• Advocate General for Scotland v Murray Group Holdings Ltd

REFERRED in

• Forde and McHugh Ltd v HM Revenue and Customs
• Forde and McHugh Ltd v Revenue and Customs Commissioners [SC]
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

CONSIDERED in

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)

DISTINGUISHED in

• Forde and McHugh Ltd v HM Revenue and Customs