Dixon v Fitch's Garage Ltd

Core Citations

CONSIDERS

• Finance Act 1971 - Articles : S-41
• Finance Act 1971 - Articles : S-42

REFERS TO

• Cooke v Beach Station Caravans Ltd
• Jarrold v John Good & Sons Ltd
• Schofield v R & H. Hall Ltd

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• Yarmouth v France

APPLIES

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

REPORTED OPINION OF in

• 50 TC 509
• [1975] 3 All ER 455
• [1976] 1 WLR 215

APPLIED in

• Thomas v Reynolds

REFERRED in

• Majlis Daerah Hulu Terengganu v Tenaga Nasional Berhad and Another Appeal
• Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• ZF v Comptroller of Income Tax

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• Cole Bros. Ltd v Phillips
• Leeds Permanent Building Society v Procter
• Ó Culacháin v Mcmullan Brothers Ltd

CONSIDERED in

• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

NOT 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
• 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)
• Yarmouth v France
• Finance Act 1971
• Taxes Management Act 1970