Revenue and Customs Commissioners v Investec Asset Finance Plc; Investec Bank Plc

Core Citations

REPORTED OPINION OF in

• [2018] BTC 510
• [2018] STC 874

AFFIRMED in

• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs

This document cites

• Fidex Ltd v Revenue and Customs Commissioners
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Pumahaven Ltd v Williams (Inspector of Taxes)
• MacKinlay v Arthur Young McClelland Moores & Company
• Atherton v British Insulated and Helsby Cables Ltd



See all quotations

• F S Securities Ltd v Commissioners of Inland Revenue
• Mallalieu v Drummond
• Interfish Ltd v Revenue and Customs Comrs
• Tucker v Granada Motorway Services Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Lawson v Johnson Matthey Plc
• Edwards (Inspector of Taxes) v Bairstow
• Investec Asset Finance Plc
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Income and Corporation Taxes Act 1988
• Capital Allowances Act 2001
• Partnership Act 1890
• Finance Act 1996
• Taxes Management Act 1970
• Finance Act 1998
• Tower MCashback LLP v HM Revenue and Customs