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

Core Citations

REPORTED OPINION OF in

• 2000 Sp C 267
• [2001] STC SCD 6

APPEAL RESOLVED in

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

This document cites

• Fitch Lovell Ltd v Commissioners of Inland Revenue
• Dunstan v Young, Austen & Young Ltd
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992