Cooke (HM Inspector of Taxes) v Beach Station Caravans Ltd

Core Citations

REPORTED OPINION OF in

• 49 TC 514

CONSIDERED in

• 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)
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Kenneth William Hall Benson (HM Inspector of Taxes) (Appellant) (Respondent) The Yard Arm Club Ltd (Respondent) (Appellant)

[See more]

• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Cole Brothers Ltd (Appellant v Gerald Henry Phillips (Hm Inspector of Taxes) (Respondent
• O'Grady (Inspector of Taxes) v Roscommon Race Course Committee
• O'Grady v Roscommon Race Committee
• Urenco Chemplants Ltd and Another v R & C Commissioners
• Cole Bros. Ltd v Phillips

This document cites

• Jarrold v John Good & Sons Ltd
• Hinton (Inspector of Taxes) v Maden & Ireland Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Cooke v Beach Station Caravans Ltd
• Bridge House (Reigate Hill) Ltd v Hinder



See all quotations

• Lyons (J.) & Company Ltd v Attorney General
• Sywell Aerodrome Ltd v Croft
• Taxes Management Act 1970
• Capital Allowances Act 1968
• PLANT AND MACHINERY (VALUATION FOR RATING) ORDER, 1927, Dated MAY 30, 1927, Made by the MINISTER OF HEALTH UNDER SECTION 24 (5) OF THE RATING AND VALUATION ACT, 1925 (15 AND 16 GEO. 5. C. 90) FOR CONFIRMING WITH MODIFICATIONS THE STATEMENT PREPARED BY THE COMMITTEE CONSTITUTED UNDER SECTION 24 (3) OF THAT ACT.
• Plant and Machinery (Rating) Order, 1960