Cooke v Beach Station Caravans Ltd

Core Citations

CONSIDERS

• Capital Allowances Act 1968 - Articles : S-18
• Capital Allowances Act 1968 - Articles : S-19

REFERS TO

• Yarmouth v France

CITES

• Lyons (J.) & Company Ltd v Attorney General
• Bowie v R Dunn (Builders) Ltd
• Bridge House (Reigate Hill) Ltd v Hinder

APPLIES

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Jarrold v John Good & Sons Ltd

REFERRED in

• Dixon v Fitch's Garage Ltd
• Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• ZF v Comptroller of Income Tax

[See more]

• ZF v Comptroller of Income Tax
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
• Leeds Permanent Building Society v Procter
• Munby v Furlong
• Cole Bros. Ltd v Phillips

APPROVED in

• Benson (Inspector of Taxes) v Yard Arm Club Ltd

REPORTED OPINION OF in

• [1974] 3 All ER 159
• [1974] 1 WLR 1398
• 49 TC 514

CONSIDERED in

• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Urenco Chemplants Ltd and Another v R & C Commissioners

FOLLOWED in

• O'Grady v Roscommon Race Committee

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
• Bridge House (Reigate Hill) Ltd v Hinder
• Yarmouth v France



See all quotations

• Lyons (J.) & Company Ltd v Attorney General
• Redbridge London Borough Council v Ward (VO)
• Bowie v R Dunn (Builders) Ltd
• 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