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Smith (Inspector of Taxes) v Schofield: HL 26 Apr 1993

The indexation allowance was to be applied before the straight line apportionment.

Citations:

Ind Summary 26-Apr-1993

Statutes:

Capital Gains Tax Act 1979

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 15 May 2022; Ref: scu.89314

Posted on May 15, 2022May 15, 2022 by dlsPosted in Capital Gains TaxTagged Capital Gains Tax

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