Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

Core Citations

CONSIDERS

• Lupton v F.A. & A.B. Ltd
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Re McGuckian (No 1)

[See more]

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• MacNiven v Westmoreland Investments Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Lupton v F.A. & A.B. Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson
• Barclays Mercantile Industrial Finance Ltd v Melluish
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

CONSIDERS

• Capital Allowances Act 1990 - Articles : S-24
• Capital Allowances Act 1990 - Articles : S-42

REPORTED OPINION OF in

• 22/07/2002 Daily Cases
• [2002] BTC 388
• [26/08/2002] TLR 3

APPEAL RESOLVED in

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

REFERRED in

• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

CONSIDERED in

• David McClean and Others v Andrew Thornhill QC

This document cites

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• MacNiven v Westmoreland Investments Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Ensign Tankers (Leasing) Ltd v Stokes
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ensign Tankers (Leasing) Ltd v Stokes
• Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Delta Finance Newco v Commissioners of Inland Revenue
• ABC Ltd v M
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson
• Barclays Mercantile Industrial Finance Ltd v Melluish
• Bird and Others v Commissioners of Inland Revenue. Breams Nominees Ltd and Another v Commissioners of Inland Revenue. Harley (H.M.I.T.) v Ilmarish Investments Ltd
• Lupton v F.A. & A.B. Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Matrix Securities Ltd v Commissioners of Inland Revenue
• Capital Allowances Act 1990