Snell v HMRC

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 532
• [2006] STC SCD 296

REFERRED in

• Coll and another v HM Revenue and Customs

APPEAL RESOLVED in

• Snell v HMRC

AFFIRMED in

• Snell v HMRC

This document cites

• Commissioners of Inland Revenue v Willoughby
• Income and Corporation Taxes Act 1988
• Finance Act 1960
• Taxation of Chargeable Gains Act 1992