Cole Bros. Ltd v Phillips

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd

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• Schofield (HM Inspector of Taxes) v R&H. Hall Ltd
• Cooke (HM Inspector of Taxes) v Beach Station Caravans Ltd
• St John's School (Mountford and Knibbs) v Ward (Inspector of Taxes)

REFERS TO

• Jarrold v John Good & Sons Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

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• Lyons (J.) & Company Ltd v Attorney General
• Yarmouth v France
• Cooke v Beach Station Caravans Ltd
• Schofield v R H. Hall Ltd
• Hampton v Fortes Autogrill Ltd
• Dixon v Fitch's Garage Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

CONSIDERS

• Finance Act 1971
• Finance Act 1971 - Articles : S-41

RESUELVE RECURSO

• Cole Bros. Ltd v Phillips

AFFIRMS

• Cole Bros. Ltd v Phillips

REPORTED OPINION OF in

• [1982] UKHL J0311-1
• [1982] STC 307
• [1982] 2 All ER 247

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• 55 TC 188
• [1982] BTC 208
• [1982] 1 WLR 1450
• 1980 TC Leaflet No 2777

REFERRED in

• Leeds Permanent Building Society v Procter
• Hunt (Inspector of Taxes) v Henry Quick Ltd ; King (Inspector of Taxes) v Bridisco Ltd
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

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• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
• Ó Culacháin v Mcmullan Brothers Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

CITED in

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

CONSIDERED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Wimpy International Ltd (Appellant (Appellant) Miss Gillian May Warland (H. M. Inspector of Taxes) (Respondent (Respondent) Associated Restaurants Ltd (Appellant (Appellant) Miss Gillian May Warland H. M. Inspector of Taxes) (Respondent (Respondent)
• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd

[See more]

• O Srianain v Lakeview

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Jarrold v John Good & Sons Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Schofield v R & H. Hall Ltd
• Cooke (HM Inspector of Taxes) v Beach Station Caravans Ltd



See all quotations

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Cooke v Beach Station Caravans Ltd
• Schofield v R H. Hall Ltd
• St John's School (Mountford and Knibbs) v Ward (Inspector of Taxes)
• Yarmouth v France
• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Federal Commissioner of Taxation v Broken Hill Pty Company Ltd
• Imperial Chemical Industries of Australia and New Zealand Ltd v Federal Commissioner of Taxation
• Dixon v Fitch's Garage Ltd
• Schofield (HM Inspector of Taxes) v R&H. Hall Ltd
• Hampton v Fortes Autogrill Ltd
• Cole Bros. Ltd v Phillips
• Yarmouth v France
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Finance Act 1971
• Taxes Management Act 1970