Grant and Another v Watton (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• R v Jones (William)
• Ensign Tankers (Leasing) Ltd v Stokes

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• Re Marquis of Anglesey. Willmot v Gardner

APPLIES

• R v Miller (Simon)
• R v Peters

FOLLOWS

• O'Driscoll v Manchester Insurance Committee

REPORTED OPINION OF in

• [1999] BTC 85
• 71 TC 333
• 31/03/1999 Times Law Reports

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• [1999] STC 330

CITED in

• Clark v Ardington Electrical Services (No.2); Dennard v Plant; Sen v Steelform Engineering Company Ltd; Lagden v O'Connor Sub Num. Clark v Ardington
• Aspect Capital Ltd v Revenue and Customs Commissioners
• Nejad v City Index Ltd

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• Dimond v Lovell

CONSIDERED in

• Fattah Nejad v City Index Ltd
• CFL Finance Ltd v Jonathan Bass

This document cites

• Ensign Tankers (Leasing) Ltd v Stokes
• R v Miller (Simon)
• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes
• O'Driscoll v Manchester Insurance Committee



See all quotations

• R v Peters
• R v Jones (William)
• Re Marquis of Anglesey. Willmot v Gardner
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Finance Act 1971
• Income and Corporation Taxes Act 1970
• Apportionment Act 1870
• Limited Partnerships Act 1907
• General and Special Commissioners (Amendment of Enactments) Regulations 1994