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

Core Citations

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CONSIDERS

• Re Charge Card Services Ltd
• Gisborne v Burton
• MacNiven v Westmoreland Investments Ltd

[See more]

• Barclays Mercantile Industrial Finance Ltd v Melluish
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Lupton v F.A. & A.B. Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1999
• Capital Allowances Act 1990 - Articles : S-24
• Income and Corporation Taxes Act 1988 - Articles : S-349

RESUELVE RECURSO

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

APPLIED in

• Aberdeen Asset Management Plc v HM Revenue and Customs
• Berry v HMRC
• Tower MCashback LLP v HM Revenue and Customs

[See more]

• Mayes v HM Revenue and Customs

REFERRED in

• Segesta Ltd v Revenue and Customs Commissioners
• First Nationwide v HM Revenue and Customs
• Coll and another v HM Revenue and Customs

[See more]

• Explainaway Ltd v R & C Commissioners
• Andrew Chappell v The Commissioners for HM Revenue and Customs
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• PA Holdings Ltd v HM Revenue and Customs
• Icebreaker 1 LLP v HMRC
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• Brown and Others v Innovatorone Plc and Others
• Mayes v HM Revenue and Customs
• David McClean and Others v Andrew Thornhill KC

CONSIDERED in

• R & C Commissioners v Cheshire Employer and Skills Development Ltd
• BMBF (No 24) Ltd v Commissioners of Inland Revenue
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd

[See more]

• UBS AG and Another v Revenue and Customs Commissioners
• Andrew Brown & Others v Innovatorone Plc & Others

CITED in

• Schofield v HMRC
• Burton v HM Revenue and Customs
• PA Holdings Ltd v HM Revenue and Customs

[See more]

• Dawson Group Plc v HM Revenue and Customs
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• R (Huitson) v HM Revenue and Customs

COMMENTED in

• Tower MCashback LLP v HM Revenue and Customs

REPORTED OPINION OF in

• [2003] BTC 81
• [2003] STC 6
• [27/12/2002] TLR 8

DISTINGUISHED in

• Tower MCashback LLP v HM Revenue and Customs

APPEAL RESOLVED in

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

This document cites

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• MacNiven v Westmoreland Investments Ltd
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Gisborne v Burton



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Barclays Mercantile Industrial Finance Ltd v Melluish
• Re Charge Card Services Ltd
• Lupton v F.A. & A.B. Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1999
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]