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

Core Citations

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RESUELVE RECURSO

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

CONSIDERS

• Finance Act 1971
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Wimpy International Ltd v Warland

REFERS TO

• Cole Bros. Ltd v Phillips
• Yarmouth v France

CITES

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

APPLIES

• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)

AFFIRMS

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

REFERRED in

• Dilieto v Ealing London Borough Council
• ZF v Comptroller of Income Tax
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [1995] STC 706
• [1995] BTC 320
• 67 TC 401

[See more]

• [31/05/1995] TLR 2

CONSIDERED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

[See more]

• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Urenco Chemplants Ltd and Another v R & C Commissioners

APPLIED in

• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)

This document cites

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• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Cole Bros. Ltd v Phillips
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Carr (Inspector of Taxes) v Sayer and Another ; Sayer and Another v Carr (Inspector of Taxes)



See all quotations

• Wimpy International Ltd v Warland
• Wimpy International Ltd v Warland
• Yarmouth v France
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Finance Act 1984
• Finance Act 1971
• Capital Allowances Act 1990