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

Core Citations

CONSIDERS

• Greenhalgh v Arderne Cinemas
• Fitch Lovell Ltd v Commissioners of Inland Revenue
• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)

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• Re Mackenzie & Company
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Borland's Trustee v Steel Brothers & Company Ltd
• Westcott v Woolcombers Ltd

REFERS TO

• Westcott v Woolcombers Ltd
• Dunstan v Young, Austen & Young Ltd

RESUELVE RECURSO

• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)

CONSIDERS

• Companies Act 1948 - Articles : S-206
• Taxation of Chargeable Gains Act 1992 - Articles : SCH-2
• Finance Act 1965

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• Companies Act 1862 - Articles : S-16
• Companies Act 1985 - Articles : S-14
• Finance Act 1965 - Articles : SCH-7
• Stamp Act 1891

REPORTED OPINION OF in

• [2003] BTC 33
• [2003] STC 1
• [22/01/2003] TLR 2

This document cites

• White v Bristol Aeroplane Company Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Re Mackenzie & Company
• Greenhalgh v Arderne Cinemas



See all quotations

• Westcott v Woolcombers Ltd
• Borland's Trustee v Steel Brothers & Company Ltd
• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
• Fitch Lovell Ltd v Commissioners of Inland Revenue
• Dunstan v Young, Austen & Young Ltd
• Westcott v Woolcombers Ltd
• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Companies Act 1862
• Companies Act 1985
• Stamp Act 1891
• Companies Act 1948