The Commissioners For Her Majesty's Revenue And Customs V. John Colum Bute

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-119
• Income and Corporation Taxes Act 1988 - Articles : S-122
• Coal Industry Act 1994 - Articles : S-26

[See more]

• Mineral Royalties (Tax) Regulations 1971
• Income and Corporation Taxes Act 1988
• Lewis v Fothergill

REFERS TO

• Lewis v Fothergill
• Rokeby (Lord) v Elliot
• Pepper (Inspector of Taxes) v Hart

[See more]

• Occidental Inc. v Assessor for Orkney Assessor for Orkney v Occidental Inc.
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd

REPORTED OPINION OF in

• 2009 Scot (D) 11/6
• [2009] SC 561
• [2009] GWD 21-354

[See more]

• [2009] STC 2138

This document cites

• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Pepper (Inspector of Taxes) v Hart
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Pepper (Inspector of Taxes) v Hart
• Occidental Inc. v Assessor for Orkney Assessor for Orkney v Occidental Inc.



See all quotations

• Lewis v Fothergill
• Rokeby (Lord) v Elliot
• Income and Corporation Taxes Act 1988
• Mines (Working Facilities and Support) Act 1966
• Coal Industry Nationalisation Act 1946
• Coal Industry Act 1994