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HM Revenue & Customs v Smallwood

[2007] EWCA Civ 462

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

17th May, 2007

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)	s4, s15
Finance Act 1965	s45
Finance Act 1978	s37
Finance Act 1980	s74, s39
Finance Act 1987

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
[1988] Si 1988/267	[1988] SI 1988/267		United Kingdom	circa 1988			1
Burdett-Coutts v Inland Revenue Commissioners	[1960] 1 WLR 1027		United Kingdom	circa 1960	LexisNexis / Westlaw		7

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