Benson (HM Inspector of Taxes) v Yard Arm Club Ltd

Core Citations

CONSIDERED in

• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

REPORTED OPINION OF in

• 53 TC 67

This document cites

• Munby v Furlong
• Jarrold v John Good & Sons Ltd
• Hinton (Inspector of Taxes) v Maden & Ireland Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Schofield v R & H. Hall Ltd



See all quotations

• Wells v Gas Float Whitton No. 2 (Owners of). The Gas Float Whitton No. 2
• John Hall, Junior & Company v Rickman
• St. John's School v Ward
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Cooke v Beach Station Caravans Ltd
• Yarmouth v France
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Dixon v Fitch's Garage Ltd
• Polpen Shipping Company v Commercial Union Assurance Company
• Gibson v Small and Others
• Wells v Gas Float Whitton No. 2 (Owners of). The Gas Float Whitton No. 2
• Andrews v Andrews
• Income Tax Act 1952
• Finance Act 1971
• Taxes Management Act 1970
• Capital Allowances Act 1968