Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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Core Citations
CONSIDERS
- Edwards (Inspector of Taxes) v Bairstow
- Ramsay (W T) Ltd v Commissioners of Inland Revenue
- Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
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REFERS TO
- Honig v Sarsfield
- British Estate Investment Society, Ltd v Jackson (HM Inspector of Taxes)
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CONSIDERS
RESUELVE RECURSO
APPLIES
AFFIRMS
DISTINGUISHES
REPORTED OPINION OF in
REFERRED in
- Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
- Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
- Schofield v HMRC
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CONSIDERED in
APPLIED in
- Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
- Piggott (Inspector of Taxes) v Staines Investments Ltd
CITED in
- Primback Ltd v Commissioners of Customs and Excise
- Schofield v HMRC
- Mayes v HM Revenue and Customs
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DISTINGUISHED in
APPEAL RESOLVED in