Cole Bros. Ltd v Phillips
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Cole Bros. Ltd v Phillips
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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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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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CONSIDERS
- Finance Act 1971
- Finance Act 1971 - Articles : S-41
RESUELVE RECURSO
AFFIRMS
REPORTED OPINION OF in
REFERRED in
- Hunt (Inspector of Taxes) v Henry Quick Ltd ; King (Inspector of Taxes) v Bridisco Ltd
- Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
- Gray v Seymours Garden Centre (Horticulture) (A Firm)
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CITED in
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
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