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Couch v Administrators of Estate of P S Caton   flag 

[1997] EWCA Civ 1898
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
19th June, 1997

Legislation Cited

Legislation Name Provision
Finance Act 1965 s32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aberdeen 52 Tax Cas 281 United Kingdom flag 12
30 Tax Cas 292/3 30 Tax Cas 292/3 United Kingdom flag 1
Rushden Heel Ltd v Keene 30 Tax Cas 298 United Kingdom flag 3
30 Tax Cas 295 30 Tax Cas 295 United Kingdom flag 4
30 Tax Cas 288 30 Tax Cas 288 United Kingdom flag 1
Smith s Potato Estates Ltd v Bolland 30 Tax Cas 267 United Kingdom flag 8

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