Macdonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

Core Citations

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd
• Re Cutts (A Bankrupt)ex parte Bognor ; Mutual Building Society v Trustee of T W Cutts

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• Peat v Gresham Trust Ltd
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Bray v Best

RESUELVE RECURSO

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

CONSIDERS

• Value Added Tax (Input Tax) Order 1992
• Finance Act 1989
• Finance Act 1989 - Articles : S-43

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• Income and Corporation Taxes Act 1988
• Bankruptcy Act 1914 - Articles : S-44

REPORTED OPINION OF in

• CSRC vol 27 iss 12/1
• [2003] STC 749
• 16/04/2003 Daily Cases

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• [2003] BTC 472
• [25/04/2003] TLR 2

CITED in

• TC03808: Beacon Estates (Chepstow) Ltd

CONSIDERED in

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Andrew Brown & Others v Innovatorone Plc & Others
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

APPEAL RESOLVED in

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

REFERRED in

• Brown and Others v Innovatorone Plc and Others

This document cites

• MacNiven v Westmoreland Investments Ltd
• Re Cutts (A Bankrupt)ex parte Bognor ; Mutual Building Society v Trustee of T W Cutts
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Bray v Best



See all quotations

• Peat v Gresham Trust Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1995
• Bankruptcy Act 1914