Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another

Core Citations

CITES

CONSIDERS

• Taxes Management Act 1970
• Carlisle and Silloth Golf Club v Smith

DISTINGUISHES

• Lord Advocate v Gibb

REFERS TO

• Russell v Town & County Bank
• Whimster & Company v Commissioners of Inland Revenue
• Inland Revenue v Morrison

REPORTED OPINION OF in

• [1995] STC 61
• [1995] BTC 18
• [31/12/1994] TLR 8

APPEAL RESOLVED in

• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another

REVERSED in

• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another

This document cites

• The Commissioners of Inland Revenue v Morrison
• Inland Revenue v Morrison
• Lord Advocate v Hugh Gibb
• Carlisle and Silloth Golf Club v Smith
• Commissioners of Inland Revenue v Emery (John) & Sons



See all quotations

• Russell v Town & County Bank
• Lord Advocate v Gibb
• Whimster & Company v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970