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Smith v Inland Revenue   flag 

[2003] UKSC SPC00388
United Kingdom Supreme Court
United Kingdom
21st October, 2003

Legislation Cited

Legislation Name Provision
Finance Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Burnett's Tr v Grainger [2002] SC 580; [2002] SLT 699 United Kingdom - Scotland circa 2002 flag 8
Hatt v Newman (2000) 72 Tax Cas 462 United Kingdom circa 2000 flag 1
Sharp v Thomson [1997] SC (HL) 66; [1997] SCLR 328; [1997] SLT 636 House of Lords United Kingdom - Scotland circa 1997 flag 44
Winston v Patrick [1980] ScotCS CSIH_2; [1981] SLT 41; [1980] SC 246 Scottish Court of Session United Kingdom - Scotland 12 Mar 1980 BAILII flag 11

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