Unilever (Uk) Holdings Ltd v Smith (Inspector of Taxes)

Core Citations

CONSIDERS

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Dunstan v Young, Austen & Young Ltd
• Fitch Lovell Ltd v Commissioners of Inland Revenue

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• Westcott v Woolcombers Ltd
• Everett v Griffiths
• Borland's Trustee v Steel Brothers & Company Ltd

CONSIDERS

• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979
• Finance Act 1965 - Articles : SCH-7

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• Finance Act 1962 - Articles : SCH-9

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Borland's Trustee v Steel Brothers & Company Ltd
• Dunstan v Young, Austen & Young Ltd
• Fitch Lovell Ltd v Commissioners of Inland Revenue



See all quotations

• Everett v Griffiths
• Westcott v Woolcombers Ltd
• Finance Act 1962
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979