Britax International GmbH v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Pearce v Governing Body of Mayfield School
• R v Lambert
• MacNiven v Westmoreland Investments Ltd

[See more]

• The Naval Colliery Company, Ltd v The Commissioners of Inland Revenue
• Bourne (HM Inspector of Taxes) v Auto School of Motoring (Norwich)Ltd
• Usher's Wiltshire Brewery v Bruce
• R v Kansal (Yash Pal) (Change of Law) (No 2)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• O'Rourke (Inspector of Taxes) v Binks
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• R v A (No 2)
• Furniss v Dawson; Murdoch v Dawson
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
• Henriksen (HM Inspector of Taxes) v Grafton Hotel, Ltd
• Fleming (HM Inspector of Taxes) v Associated Newspapers Ltd
• Odeon Associated Theatres Ltd v Jones
• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue

REFERS TO

• MacNiven v Westmoreland Investments Ltd
• Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings Plc and Others

CONSIDERS

• Capital Allowances Act 1990
• Income and Corporation Taxes Act 1988 - Articles : S-784
• Finance Act 1961 - Articles : S-25

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• Finance Act 1961 - Articles : S-24
• Finance Act 1991
• Finance Act 1998
• Finance Act 1961 - Articles : S-27
• Income and Corporation Taxes Act 1988
• Human Rights Act 1998 - Articles : S-3
• Finance Act 1999
• Finance Act 1976 - Articles : SCH-5
• Finance Act 1965 - Articles : S-15
• Sex Discrimination Act 1975 - Articles : S-1
• Sex Discrimination Act 1975

REPORTED OPINION OF in

• [2002] BTC 247

CONSIDERED in

• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd
• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd
• Society of Lloyd's v Laws and Others

This document cites

• Pearce v Governing Body of Mayfield School
• Wilson v First County Trust Ltd (No 2)
• MacNiven v Westmoreland Investments Ltd
• Odeon Associated Theatres Ltd v Jones
• R v DPP ex parte Kebeline



See all quotations

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• R v Lambert
• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• R v A (No 2)
• Fleming (Inspector of Taxes) v Associated Newspapers Ltd
• R v Kansal (Yash Pal) (Change of Law) (No 2)
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Bourne (HM Inspector of Taxes) v Auto School of Motoring (Norwich)Ltd
• Furniss v Dawson; Murdoch v Dawson
• Odeon Associated Theatres Ltd v Jones
• Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings Plc and Others
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Bourne v Auto School of Motoring (Norwich) Ltd
• O'Rourke (Inspector of Taxes) v Binks
• Fleming (HM Inspector of Taxes) v Associated Newspapers Ltd
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
• Usher's Wiltshire Brewery v Bruce
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
• Henriksen (HM Inspector of Taxes) v Grafton Hotel, Ltd
• The Naval Colliery Company, Ltd v The Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Sex Discrimination Act 1975
• Finance Act 1991