Gray v Seymours Garden Centre (Horticulture) (A Firm)

Core Citations

CONSIDERS

• Finance Act 1971

CITES

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

APPLIES

• Wimpy International Ltd v Warland

APPEAL RESOLVED in

• Gray v Seymours Garden Centre (Horticulture) (A Firm)

AFFIRMED in

• Gray v Seymours Garden Centre (Horticulture) (A Firm)

REPORTED OPINION OF in

• [1993] 2 All ER 809
• [1993] STC 354
• [07/04/1993] TLR 2

[See more]

• [1993] BTC 213

REFERRED in

• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Jarrold v John Good & Sons Ltd
• Cole Bros. Ltd v Phillips
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Wimpy International Ltd v Warland
• St. John's School v Ward



See all quotations

• Wimpy International Ltd v Warland
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Thomas v Reynolds
• Lyons (J.) & Company Ltd v Attorney General
• Dixon v Fitch's Garage Ltd
• Finance Act 1986
• Finance Act 1984
• Finance Act 1971
• Capital Allowances Act 1968