Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

Core Citations

CONSIDERS

• Capital Allowances Act 1990
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

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• Jarrold v John Good & Sons Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd

REFERS TO

• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Cole Bros. Ltd v Phillips
• Edwards (Inspector of Taxes) v Bairstow

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• Schofield v R H. Hall Ltd

CITES

• Brown (HM Inspector of Taxes) v Burnley Football and Athletic Company Ltd

APPLIES

• Wimpy International Ltd v Warland

REPORTED OPINION OF in

• [1996] BTC 44
• 11/12/1995 Times Law Reports
• [1996] STC 110

APPEAL RESOLVED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

AFFIRMED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

CONSIDERED in

• Urenco Chemplants Ltd and Another v R & C Commissioners
• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Jarrold v John Good & Sons Ltd
• Cole Bros. Ltd v Phillips
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



See all quotations

• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Wimpy International Ltd v Warland
• St. John's School v Ward
• Wimpy International Ltd v Warland
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Schofield v R H. Hall Ltd
• Brown (HM Inspector of Taxes) v Burnley Football and Athletic Company Ltd
• Federal Commissioner of Taxation v Broken Hill Pty Company Ltd
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Wagaratta Woollen Mills Ltd v Commissioner of Taxation of the Commmonwelth of Australia
• Income Tax Act 1952
• Finance Act 1971
• Capital Allowances Act 1990
• Capital Allowances Act 1968