Girobank Plc v Clarke (Inspector of Taxes)

Core Citations

CONSIDERS

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

REFERS TO

• Aramayo Francke Mines Ltd v Eccott
• Ellerker v Union Cold Storage Company Ltd
• Inland Revenue v Lambhill Ironworks

[See more]

• Inland Revenue v Leith Harbour and Docks Commissioners

APPLIES

• Moriarty v Evans Medical Supplies Ltd
• Vibroplant Ltd v Holland

REPORTED OPINION OF in

• [1996] BTC 241
• 21/03/1996 Times Law Reports
• [1996] STC 540

CONSIDERED in

• Iceland Foods Ltd v Jane a Berry (valuation Officer)
• Superintendent of Trade Measurement v Salmon

APPEAL RESOLVED in

• Girobank Plc v Clarke (Inspector of Taxes)

AFFIRMED in

• Girobank Plc v Clarke (Inspector of Taxes)

This document cites

• Buckingham v Securitas Properties Ltd
• Moriarty v Evans Medical Supplies Ltd
• Inland Revenue v Lambhill Ironworks
• Vibroplant Ltd v Holland
• Ellerker v Union Cold Storage Company Ltd



See all quotations

• Aramayo Francke Mines Ltd v Eccott
• Inland Revenue v Lambhill Ironworks
• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue
• Unwin v Hanson
• Inland Revenue v Leith Harbour and Docks Commissioners
• Income Tax Act 1952
• Capital Allowances Act 1990
• Finance Act 1996
• Banking Act 1987
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1982
• Capital Allowances Act 1968
• Finance Act 1993