BMBF (No 24) Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd

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• Commissioners of Customs and Excise v Blom-Cooper

FOLLOWS

• Re Wait

RESUELVE RECURSO

• BMBF (No 24) Ltd v Commissioners of Inland Revenue

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56A
• Capital Allowances Act 1990 - Articles : S-24
• Capital Allowances Act 1990

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• Income and Corporation Taxes Act 1988
• Customs and Inland Revenue Act 1878 - Articles : S-12
• Income Tax Act 1918
• Income Tax Act 1945 - Articles : S-15
• Income Tax Act 1952
• Capital Allowances Act 1968
• Finance Act 1971
• Finance Act 1982 - Articles : S-70
• Finance Act 1984 - Articles : SCH-12
• Capital Allowances Act 2001
• Finance Act 1985
• Finance Act 1997 - Articles : SCH-14
• Capital Allowances Act 2001 - Articles : S-102
• Finance Act 1986 - Articles : SCH-16
• Finance Act 1986
• Finance Act 1980 - Articles : S-64
• Finance Act 1982 - Articles : S-71
• Finance Act 1993 - Articles : S-116

REPORTED OPINION OF in

• [2004] STC 9
• [27/11/2003] TLR 9
• [2004] BTC 26

CITED in

• Revenue and Customs Commissioners v Lloyds TSB Equipment Leasing (No 1) Ltd

This document cites

• Commissioners of Customs and Excise v Blom-Cooper
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Re Wait



See all quotations

• Income and Corporation Taxes Act 1988
• Capital Allowances Act 2001
• Finance Act 1986
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1980
• Finance Act 1984
• Finance Act 1971
• Customs and Inland Revenue Act 1878
• Capital Allowances Act 1990
• Income Tax Act 1842
• Taxes Management Act 1970
• Finance Act 1997
• Finance Act 1985
• Finance Act 1982
• Capital Allowances Act 1968
• Finance Act 1993
• Income Tax Act 1945