R.T.Z. Oil and Gas Ltd v Elliss

Core Citations

REPORTED OPINION OF in

• [1987] 1 WLR 1442
• [1987] BTC 359
• 59 TC 474

APPEAL RESOLVED in

• R.T.Z. Oil and Gas Ltd v Elliss

AFFIRMED in

• R.T.Z. Oil and Gas Ltd v Elliss

This document cites

• BSC Footwear Ltd v Ridgway
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Atherton v British Insulated and Helsby Cables Ltd



See all quotations

• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Pitt v Castle Hill Warehousing Company Ltd
• THE ALIANZA COMPANY, Ltd, v BELL (Surveyor of Taxes)
• Whitehead v Tubbs (Elastics) Ltd
• ECC Quarries Ltd v Watkis
• Mallett v Staveley Coal and Iron Company Ltd
• Southern Railway of Peru v Owen
• The Commissioners of Inland Revenue v The Anglo Brewing Company, Ltd
• Whitehead v Tubbs (Elastics) Ltd
• Commissioners of Inland Revenue v Carron Company
• Alianza Company v Bell
• Sun Insurance Office v Clark
• Finance Act 1966
• Finance Act 1975
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1954
• Finance Act 1971
• Petroleum and Submarine Pipe-lines Act 1975
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Income Tax Management Act 1964
• Capital Allowances Act 1968