Boake Allen Ltd and Others v HM Revenue and Customs
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Core Citations
CONSIDERS
- Finance Act 1972
- Income and Corporation Taxes Act 1988 - Articles : S-247
- Income and Corporation Taxes Act 1970 - Articles : S-A
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RESUELVE RECURSO
APPLIES
CITES
- NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
- Boake Allen Ltd and Others v HM Revenue and Customs
- Boake Allen Ltd and Others v HM Revenue and Customs
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DISTINGUISHES
CITED in
- Percival v Revenue and Customs Commissioners
- Cape Distribution Ltd v Cape Intermediate Holdings Plc
- Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
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DISTINGUISHED in
- The Commissioners for HM Revenue and Customs v Fce Bank Plc
- The Commissioners for HM Revenue and Customs v Fce Bank Plc
APPLIED in
REPORTED OPINION OF in
CONSIDERED in
- Europcar UK Ltd & Others v HM Revenue and Customs
- Various Claimants v Nissan Motor Company Ltd and Others
- Prudential Assurance Company Ltd v Revenue and Customs Commissioners
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REFERRED in
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