Burton v Mellham Ltd

Core Citations

CONSIDERS

• Kirk v Broad
• Tyler v Browning
• Aries Tanker Corporation v Total Transport Ltd

CONSIDERS

• Taxes Management Act 1970 - Articles : S-87
• Income and Corporation Taxes Act 1988 - Articles : S-246N
• Taxes Management Act 1970

[See more]

• Income and Corporation Taxes Act 1988
• Finance Act 1989 - Articles : S-178
• Taxes Management Act 1970 - Articles : S-90
• Finance Act 1994
• Safa Ltd v Banque du Caire

REFERS TO

• Smith (Administrator of Coslett (Contractors) Ltd) v Bridgend County Council
• Aries Tanker Corporation v Total Transport Ltd
• Hanak v Green

RESUELVE RECURSO

• Burton v Mellham Ltd

REVERSES

• Burton v Mellham Ltd

CONSIDERED in

• Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd
• MCX Dunlin (UK) Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2006] 1 WLR 2820
• [2006] NR Uned 43
• [2006] BTC 308

RELIED UPON in

• MCX Dunlin (UK) Ltd v The Commissioners for HM Revenue and Customs

CITED in

• Saleh Mohammad Turani v Secretary of State for the Home Department

This document cites

• Safa Ltd v Banque du Caire
• Aries Tanker Corporation v Total Transport Ltd
• Aries Tanker Corporation v Total Transport Ltd
• Smith (Administrator of Coslett (Contractors) Ltd) v Bridgend County Council
• Burton v Mellham Ltd



See all quotations

• Hanak v Green
• Tyler v Browning
• Kirk v Broad
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1994
• Taxes Management Act 1970
• Taxes (Interest Rate) Regulations 1989