Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs
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Core Citations
CONSIDERS
CONSIDERS
- Taxes Management Act 1970 - Articles : S-50
- Finance Act 1998 - Articles : S-42
- Taxes Management Act 1970 - Articles : S-48
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REFERS TO
- Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
- F S Securities Ltd v Commissioners of Inland Revenue
- Cenlon Finance Company Ltd v Ellwood
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AFFIRMS
- Revenue and Customs v Investec Asset Finance Plc and another (Tax)
- Revenue and Customs Commissioners v Investec Asset Finance Plc; Investec Bank Plc
REPORTED OPINION OF in
CONSIDERED in
REFERRED in