Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

Core Citations

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CITES

• Rolls-Royce Motors Ltd v Bamford (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Saxone, Lilley & Skinner (Holdings) Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

[See more]

• Buckingham v Securitas Properties Ltd
• Cole Bros. Ltd v Phillips
• Copol Clothing Ltd v Hindmarch
• Ingram (J. G.) & Son Ltd v Callaghan

RESUELVE RECURSO

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

CONSIDERS

• Capital Allowances Act 1968
• Girobank Plc v Clarke (Inspector of Taxes)

DISTINGUISHES

• Crusabridge Investments Ltd v Casings International Ltd
• Vibroplant Ltd v Holland

REFERS TO

• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue

FOLLOWS

• Ellerker v Union Cold Storage Company Ltd
• Graham v Green

AFFIRMS

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

REPORTED OPINION OF in

• [1998] STC 357
• [04/03/1998] TLR 7
• 70 TC 512

[See more]

• [1998] BTC 69

CONSIDERED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

APPROVED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

REFERRED in

• Iceland Foods Ltd v Berry (Valuation Officer)

This document cites

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• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Copol Clothing Ltd v Hindmarch
• Ingram (J. G.) & Son Ltd v Callaghan
• Girobank Plc v Clarke (Inspector of Taxes)
• Cole Bros. Ltd v Phillips



See all quotations

• Buckingham v Securitas Properties Ltd
• Commissioners of Inland Revenue v Saxone, Lilley & Skinner (Holdings) Ltd
• Girobank Plc v Clarke (Inspector of Taxes)
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
• Graham v Green
• Rolls-Royce Motors Ltd v Bamford (HM Inspector of Taxes)
• Vibroplant Ltd v Holland
• Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)
• Crusabridge Investments Ltd v Casings International Ltd
• Ellerker v Union Cold Storage Company Ltd
• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)
• Taxation of Chargeable Gains Act 1992
• Capital Allowances Act 1990
• Capital Allowances Act 1968
• Income Tax Act 1945
• General and Special Commissioners (Amendment of Enactments) Regulations 1994
• Christel Schmidt v Spar- und Leihkasse der früheren Ämter Bordesholm, Kiel und Cronshagen.