Benson (Inspector of Taxes) v Yard Arm Club Ltd

Core Citations

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RESUELVE RECURSO

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

CONSIDERS

• Finance Act 1971 - Articles : S-41
• Capital Allowances Act 1968 - Articles : S-18
• Dixon v Fitch's Garage Ltd

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• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

DISTINGUISHES

• John Hall, Junior & Company v Rickman

REFERS TO

• Jarrold v John Good & Sons Ltd
• St. John's School v Ward

APPLIES

• Yarmouth v France

AFFIRMS

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

APPROVES

• Cooke v Beach Station Caravans Ltd

CITED in

• TC03449: Rogate Services Ltd
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)

CONSIDERED in

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

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• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

REFERRED in

• Ketua Pengarah Hasil Dalam Negeri v Resort Poresia Bhd
• Majlis Daerah Hulu Terengganu v Tenaga Nasional Berhad and Another Appeal
• Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

[See more]

• ZF v Comptroller of Income Tax
• ZF v Comptroller of Income Tax
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
• Minister of the Environment v Rodrigues Trucking and Excavating Ltd
• Cole Bros. Ltd v Phillips

FOLLOWED in

• Majlis Daerah Hulu Terengganu v Tenaga Nasional Berhad (and Another Appeal)

REPORTED OPINION OF in

• [1979] 2 All ER 336
• [1979] 1 WLR 347
• 53 TC 67

DISTINGUISHED in

• Leeds Permanent Building Society v Procter

This document cites

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• 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
• European and Australian Royal Mail v P & O Steam Navigation Company 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