Girobank Plc v Clarke (Inspector of Taxes)

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue v Lambhill Ironworks, Ltd
• Buckingham v Securitas Properties Ltd
• Kilmarnock Equitable Co-operative Society, Ltd v commissioners of Inland Revenue

REFERS TO

• Inland Revenue v Lambhill Ironworks
• Bourne v Norwich Crematorium Ltd
• Vibroplant Ltd v Holland

[See more]

• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Girobank Plc v Clarke (Inspector of Taxes)

AFFIRMS

• Girobank Plc v Clarke (Inspector of Taxes)

APPROVES

• Buckingham v Securitas Properties Ltd

CONSIDERS

• Capital Allowances Act 1990 - Articles : S-18
• Capital Allowances Act 1990

REPORTED OPINION OF in

• [1998] 1 WLR 942
• [1998] BTC 24
• [1998] 4 All ER 312

[See more]

• [06/01/1998] TLR 1
• [1998] STC 182

CITED in

• Next Distribution Ltd and Others v Revenue and Customs Commissioners

CONSIDERED in

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)
• Superintendent of Trade Measurement v Salmon

REFERRED in

• Iceland Foods Ltd v Jane a Berry (valuation Officer)

This document cites

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• Buckingham v Securitas Properties Ltd
• Girobank Plc v Clarke (Inspector of Taxes)
• Kilmarnock Equitable Co-operative Society, Ltd v commissioners of Inland Revenue
• Inland Revenue v Lambhill Ironworks
• Bourne v Norwich Crematorium Ltd



See all quotations

• Vibroplant Ltd v Holland
• Buckingham v Securitas Properties Ltd
• Commissioners of Inland Revenue v Lambhill Ironworks, Ltd
• Inland Revenue v Lambhill Ironworks
• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue
• Capital Allowances Act 1990