HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
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HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
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Core Citations
RESUELVE RECURSO
CONSIDERS
- Finance Act 1998
- Income and Corporation Taxes Act 1988
- Companies Act 1985 - Articles : SCH-4
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REFERS TO
- Sun Insurance Office v Clark
- Addie v Solicitor of Inland Revenue
- Collins & Sons v Inland Revenue
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CITES
- Russell v Town & County Bank
- Ryan (HM Inspector of Taxes v Asia Mill, Ltd
- HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
REPORTED OPINION OF in
APPEAL RESOLVED in
This document cites
- Duple Motor Bodies Ltd v Commissioners of Inland Revenue
- Patrick (Inspector of Taxes) v Broadstone Mills Ltd
- HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
- Duple Motor Bodies Ltd v Commissioners of Inland Revenue
- Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
