Astall and Another v HM Revenue and Customs

Core Citations

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd
• Churchill v Roach

[See more]

• MacNiven v Westmoreland Investments Ltd

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd

[See more]

• Finance Act 1996 - Articles : SCH-13
• Finance Act 1994 - Articles : S-147
• Finance Act 1996

REPORTED OPINION OF in

• [2008] All ER D 385 Jun
• [2008] BTC 713

APPEAL RESOLVED in

• Astall and Another v HM Revenue and Customs

This document cites

• Churchill v Roach
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Edwards (Inspector of Taxes) v Bairstow
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• Finance Act 1994
• Finance Act 1996
• Commissioners of Inland Revenue v Scottish Provident Institution
• Astall and Another v HM Revenue and Customs