Dixon (HM Inspector of Taxes) v Fitch's Garage Ltd

Core Citations

CONSIDERED in

• Kenneth William Hall Benson (HM Inspector of Taxes) (Appellant) (Respondent) The Yard Arm Club Ltd (Respondent) (Appellant)
• Cole Brothers Ltd (Appellant v Gerald Henry Phillips (Hm Inspector of Taxes) (Respondent

REPORTED OPINION OF in

• 50 TC 509

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
• Schofield v R & H. Hall Ltd
• McVeigh v Arthur Sanderson & Sons Ltd



See all quotations

• Cooke v Beach Station Caravans Ltd
• Yarmouth v France
• Lyons (J.) & Company Ltd v Attorney General
• Daphne v Shaw (HM Inspector of Taxes)
• Dixon v Fitch's Garage Ltd
• Finance Act 1971
• Taxes Management Act 1970