Cadbury Schweppes Plc and Another v Williams (Inspector of Taxes)

Core Citations

CONSIDERS

• Street v Mountford
• Ormond Investment Company v Betts
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

REFERS TO

• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

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• Ormond Investment Company v Betts
• Parkside Leasing Ltd v Smith

RESUELVE RECURSO

• Cadbury Schweppes Plc and Another v Williams (Inspector of Taxes)

CONSIDERS

• Taxes Management Act 1970 - Articles : S-41A
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992

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• Finance Act 1993
• Finance Act 1993 - Articles : S-62
• Finance Act 1993 - Articles : S-63

REPORTED OPINION OF in

• [2005] BTC 436

APPEAL RESOLVED in

• Cadbury Schweppes Plc and Another v Williams (Inspector of Taxes)

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Finch v Commissioners of Inland Revenue
• Ormond Investment Company v Betts
• Parkside Leasing Ltd v Smith



See all quotations

• Golding v Crowle
• Street v Mountford
• Ormond Investment Company v Betts
• Cadbury Schweppes Plc (1)
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Income and Corporation Taxes Act 1988
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Finance Act 1993