Gascoines Group Ltd v HM Inspector of Taxes

Core Citations

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd
• Costello v Chief Constable of Derbyshire Constabulary
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)

RESUELVE RECURSO

• Gascoines Group Ltd v HM Inspector of Taxes

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-13
• Finance Act 1972

APPLIED in

• Kellogg Brown and Root Holdings Ltd v HM Revenue and Customs

CITED in

• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

This document cites

• R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd
• Costello v Chief Constable of Derbyshire Constabulary
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd
• Income and Corporation Taxes Act 1988



See all quotations

• Finance Act 1972