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

Core Citations

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CONSIDERS

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

REFERS TO

• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Commissioners of Customs and Excise v Upton

CONSIDERS

• Finance Act 2003 - Articles : SCH-24
• Finance Act 1989 - Articles : S-37

AFFIRMS

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

CITES

• Hochstrasser (Inspector of Taxes) v Mayes
• Re Cutts (A Bankrupt)ex parte Bognor ; Mutual Building Society v Trustee of T W Cutts
• Peat v Gresham Trust Ltd

CITED in

• Heffernan v Comcare
• Revenue and Customs Commissioners v Apollo Fuels Ltd and Others
• TC03808: Beacon Estates (Chepstow) Ltd

[See more]

• Esso Australia Resources Pty Ltd v Commissioner of Taxation
• Routier v Revenue and Customs Comrs
• (1) City Shoes (Wholesale) Ltd v The Commissioners for HM Revenue and Customs
• Ryan Low+andrew Blance+charles Raynes+leon Walker V. Her Majesty's Advocate
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• Chartbrook Ltd v Persimmon Homes Ltd and another
• Advocate General for Scotland v Murray Group Holdings Ltd
• Chartbrook Ltd v Persimmon Homes Ltd and another

CONSIDERED in

• R Peter Neville v Secretary of State for Justice
• Singh bhnf Ambu Kanwar v Lynch
• Peter Routier and Another v The Commissioners for HM Revenue & Customs

[See more]

• Coogan v News Group Newspapers Ltd and another; Phillips v News Group Newspapers Ltd and another

COMMENTED in

• Alway Sheet Metal Ltd v Capco Trust Jersey Ltd

APPLIED in

• Moulsdale v Commissioners for HM Revenue and Customs
• PACCAR Inc. and Others v Road Haulage Association Ltd and another (Association of Litigation Funders of England and Wales intervening); R (on the application of PACCAR Inc. and Others) v Competition Appeal Tribunal (UK Trucks Claim Ltd and Others, interested parties) (Association of Litigation Funders of England and Wales intervening)

REFERRED in

• Aspinalls Club Ltd v Revenue and Customs Commissioners
• Duncan Campbell v NHS Business Services Authority
• Anixter Ltd v The Secretary of State for Transport

[See more]

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• R (on the application of PACCAR Inc. and Others) v Competition Appeal Tribunal and Others
• The Queen (on the application of HM) v Secretary of State for the Home Department

REPORTED OPINION OF in

• [2005] 4 All ER 107
• CSRC vol 29 iss 8/1
• [2005] STC 1111

[See more]

• [2005] NR Uned 124
• [11/07/2005] TLR 1
• [2005] BTC 355

This document cites

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• 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)
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Macdonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Peat v Gresham Trust Ltd



See all quotations

• Hochstrasser (Inspector of Taxes) v Mayes
• Heasman v Jordan
• Commissioners of Customs and Excise v Upton
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Finance Act 1989
• Finance Act 2003