Gaspet Ltd (formerly Saga Petroleum (UK) Ltd) v Elliss

Core Citations

CONSIDERS

• Capital Allowances Act 1968
• Capital Allowances Act 1968 - Articles : S-91
• Income and Corporation Taxes Act 1970 - Articles : S-238

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• Finance Act 1972 - Articles : S-93

RESUELVE RECURSO

• Gaspet Ltd (formerly Saga Petroleum (UK) Ltd) v Elliss

AFFIRMS

• Gaspet Ltd (formerly Saga Petroleum (UK) Ltd) v Elliss

APPLIED in

• R v O'Loughlin

CONSIDERED in

• R (S) v A Social Security Commissioner
• Adaptive Spectrum and Signal Alignment Inc. v British Telecommunications Plc
• R (S) v Social Security Commissioner

REPORTED OPINION OF in

• [1987] 1 WLR 769
• [1987] BTC 218

CITED in

• Plevin v Paragon Personal Finance Ltd

This document cites

• Gaspet Ltd (formerly Saga Petroleum (UK) Ltd) v Elliss
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Capital Allowances Act 1968