ECC Quarries Ltd v Watkis

Core Citations

DISTINGUISHES

• Commissioners of Inland Revenue v Carron Company

REFERS TO

• Cooper v Rhymney Breweries Ltd
• Pendleton v Mitchells & Butlers Ltd
• Pyrah (Inspector of Taxes) v Annis & Company Ltd

[See more]

• Rose v Leeds Corporation
• Inland Revenue v Eilson's Executors
• Robert ADDIE and SONS' COLLIERIES, Ltd v Commissioners of Inland Revenue

APPLIES

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Pitt v Castle Hill Warehousing Company Ltd

[See more]

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Odeon Associated Theatres Ltd v Jones

APPLIED in

• Markets South West (Holdings) Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [1975] 3 All ER 843
• [1975] STC 578
• [1976] 1 EGLR 136

[See more]

• 51 TC 153
• [1977] 1 WLR 1386

REFERRED in

• ABD Pte Ltd v Comptroller of Income Tax
• Tucker v Granada Motorway Services Ltd

CONSIDERED in

• Herbert Smith (A Firm) v David Stanley Honour and Another
• Able (UK) Ltd v HM Revenue and Customs
• Commissioner of Inland Revenue v Trustpower Ltd

[See more]

• Trustpower Ltd v Commissioner of Inland Revenue
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Rose v Leeds Corporation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)



See all quotations

• Atherton v British Insulated and Helsby Cables Ltd
• Inland Revenue v Carron Company
• Pyrah (Inspector of Taxes) v Annis & Company Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Associated Portland Cement Manufacturers Ltd v Kerr
• Pitt v Castle Hill Warehousing Company Ltd
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Cooper v Rhymney Breweries Ltd
• Odeon Associated Theatres Ltd v Jones
• SOUTHWELL (Surveyor of Taxes) v SAVILL BROTHERS, Ltd
• Southwell v Savill Brothers
• Robert ADDIE and SONS' COLLIERIES, Ltd v Commissioners of Inland Revenue
• Southern Railway of Peru v Owen
• Mitchell v B. W. Noble Ltd
• Morse v Stedeford (HM Inspector of Taxes)
• Usher's Wiltshire Brewery v Bruce
• Pendleton v Mitchells & Butlers Ltd
• Strong & Company of Romsey v Woodifield
• Commissioners of Inland Revenue v Carron Company
• Inland Revenue v Eilson's Executors
• Adcock qui tam v Gill
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Robert Addie & Sons' Collieries v Inland Revenue
• Income Tax Act 1952
• Taxes Management Act 1970
• Capital Allowances Act 1968