Caledonian Paper Plc v Commissioners of Inland Revenue
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- Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
- Tucker v Granada Motorway Services Ltd
- Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
- Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
- Hoechst Finance Ltd v Gumbrell
