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United Kingdom Special Commissioners of Income Tax Decisions |
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You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Smith & Anor v Inland Revenue [2003] UKSC SPC00388 (21 October 2003) URL: http://www.bailii.org/uk/cases/UKSPC/2003/SPC00388.html Cite as: [2003] UKSC SPC388, [2003] UKSC SPC00388 |
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Decision Summary Information |
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| Decision Number: | SPC/00388 |
| Appellant: | Andrew & Shirley Smith |
| Respondent: | The Commissioners of Inland Revenue |
| Chairmen / Special Commissioners: |
J Gordon
REID
QC
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| Date of Decision: | 21.10.2003 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Disposal |
| Notes: | |
| Capital Gains Tax; disposal; whether missives of sale of heritable property contained option; occupancy rights; error in disposition; effect of letter of understanding Capital Gains Taxes Act 1979 sections 1, and 27 |
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| Decision to Download: | No copy available |