General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue

APPLIES

• Bourne v Auto School of Motoring (Norwich) Ltd
• General Reinsurance Company Ltd v Tomlinson

AFFIRMS

• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1987] BTC 71
• 59 TC 651
• [1987] STC 122

APPLIED in

• Ashworth v Mainland Car Deliveries Ltd

REFERRED in

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP

This document cites

• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• Reed v Nova Securities Ltd
• Reed v Nova Securities Ltd
• Fraser v London Sports Car Centre



See all quotations

• General Reinsurance Company Ltd v Tomlinson
• Bourne v Auto School of Motoring (Norwich) Ltd
• Fraser v London Sports Car Centre
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
• Finance Act 1976
• Income Tax Act 1952
• Finance Act 1981
• Finance Act 1965
• Income and Corporation Taxes Act 1970