Barclays Mercantile Industrial Finance Ltd v Melluish

Core Citations

CONSIDERS

• Finance Act 1980
• Finance Act 1971

REFERS TO

• Ensign Tankers (Leasing) Ltd v Stokes
• Munby v Furlong

CITES

• Street v Mountford
• Luke v Commissioners of Inland Revenue

FOLLOWS

• McVeigh v Arthur Sanderson & Sons Ltd

REPORTED OPINION OF in

• [1990] BTC 209
• 63 TC 95
• 1990 TC Leaflet No 3234

[See more]

• [22/02/1990] TLR 5
• [1990] STC 314

CONSIDERED in

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

REFERRED in

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• The Commissioners for HM Revenue and Customs v Lloyds TSB Equipment Leasing (No 1) Ltd
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP

This document cites

• Luke v Commissioners of Inland Revenue
• Munby v Furlong
• McVeigh v Arthur Sanderson & Sons Ltd
• Street v Mountford
• Ensign Tankers (Leasing) Ltd v Stokes



See all quotations

• Munby v Furlong
• Finance Act 1983
• Finance Act 1980
• Finance Act 1972
• Finance Act 1984
• Finance Act 1971
• Taxes Management Act 1970
• Finance Act 1982