Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

Core Citations

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RESUELVE RECURSO

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

CONSIDERS

• Capital Allowances Act 1990
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Gray v Seymours Garden Centre (Horticulture) (A Firm)

[See more]

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Jarrold v John Good & Sons Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Wimpy International Ltd v Warland
• Cole Bros. Ltd v Phillips
• Edwards (Inspector of Taxes) v Bairstow
• Schofield v R & H. Hall Ltd

REFERS TO

• Wangaratta Woollen Mills Ltd v Federal Commissioner of Taxation
• Commissioner of Inland Revenue v HK-TVB International Ltd
• Cooke v Beach Station Caravans Ltd

CITES

• Mitchell v Secretary of State for the Environment and another

APPLIES

• Wimpy International Ltd v Warland

AFFIRMS

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

REFERRED in

• ZF v Comptroller of Income Tax
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

FOLLOWED in

• ZF v Comptroller of Income Tax

REPORTED OPINION OF in

• [1997] STC 1167
• 69 TC 575
• [1997] BTC 454

APPLIED in

• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)

CONSIDERED in

• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

This document cites

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• 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

• Schofield v R & H. Hall Ltd
• Mitchell v Secretary of State for the Environment and another
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Wimpy International Ltd v Warland
• Wimpy International Ltd v Warland
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Cooke v Beach Station Caravans Ltd
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Commissioner of Inland Revenue v HK-TVB International Ltd
• Wangaratta Woollen Mills Ltd v Federal Commissioner of Taxation
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Finance Act 1971
• Capital Allowances Act 1990
• Capital Allowances Act 1968