JD Wetherspoon Plc v HMRC

Core Citations

REPORTED OPINION OF in

• 2007 Sp C 657

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Ben-Odeco Ltd v Powlson
• Cole Bros. Ltd v Phillips
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



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• Wimpy International Ltd v Warland
• Wimpy International Ltd v Warland
• Lyons (J.) & Company Ltd v Attorney General
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Commissioners of Inland Revenue v Anchor International Ltd [Court ofSession Inner House Extra Division]
• Windsor and Maidenhead Royal Borough Council v Secretary of State for the Environment
• Capital Allowances Act 1990
• Workplace (Health, Safety and Welfare) Regulations 1992