Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)
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Core Citations
CONSIDERS
CONSIDERED in
- Savacentre Ltd v Commissioners of Inland Revenue
- Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
- HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
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REFERRED in
- Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
- Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
- Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
APPLIED in
- Gray v Seymours Garden Centre (Horticulture) (A Firm)
- Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
REPORTED OPINION OF in