Poulter v Gayjon Processes Ltd

Core Citations

DISTINGUISHES

• Crook (Inspector of Taxes) v Seaham Harbour Dock Company

APPLIES

• Commissioners of Inland Revenue v Falkirk Ice Rink Ltd

REPORTED OPINION OF in

• [1985] BTC 112
• 58 TC 350

APPLIED in

• Ryan v Crabtree Denims Ltd

This document cites

• Pontypridd and Rhondda Joint Water Board v Ostime
• Lincolnshire Sugar Company Ltd v Smart
• Crook (Inspector of Taxes) v Seaham Harbour Dock Company
• Commissioners of Inland Revenue v Falkirk Ice Rink Ltd
• Employment Subsidies Act 1978



See all quotations

• Employment and Training Act 1973
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970