MacNiven v Westmoreland Investments Ltd
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Core Citations
RESUELVE RECURSO
CONSIDERS
- Income and Corporation Taxes Act 1988
- Taxes Management Act 1970
- Ramsay (W T) Ltd v Commissioners of Inland Revenue
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DISTINGUISHES
REFERS TO
CITES
- Commissioners of Customs and Excise v West Yorkshire Independent Hospital (Contract Services) Ltd
- MacNiven v Westmoreland Investments Ltd
- Ensign Tankers (Leasing) Ltd v Stokes
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APPLIES
REPORTED OPINION OF in
CITED in
- First Nationwide v HM Revenue and Customs
- R LONDON FIRE and EMERGENCY PLANNING AUTHORITY v BOARD of MEDICAL REFEREES
- HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
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APPLIED in
CONSIDERED in
- Schofield v HMRC
- Nmb Holdings Ltd v Secretary of State for Social Security
- Schofield v HMRC
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REFERRED in
- HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
- Limitgood Ltd v R & C Commissioners and HM Revenue and Customs v Prizedome Ltd CA
- Astall and Another v HM Revenue and Customs
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COMMENTED in
APPEAL RESOLVED in
