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

Core Citations

RESUELVE RECURSO

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

REPORTED OPINION OF in

• [2002] BTC 188
• [2002] STC 113

CONSIDERED in

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

APPEAL RESOLVED in

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

This document cites

• White v Bristol Aeroplane Company Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Westcott v Woolcombers Ltd
• Borland's Trustee v Steel Brothers & Company Ltd
• Fitch Lovell Ltd v Commissioners of Inland Revenue



See all quotations

• Dunstan v Young, Austen & Young Ltd
• Everett v Griffiths
• Batts Combe Quarry Ltd v Ford
• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Capital Gains Tax Act 1979