Rolls-Royce Motors Ltd v Bamford (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 51 TC 319

CITED in

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

CONSIDERED in

• Connelly (C.) & Company v Wilbey
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

FOLLOWED in

• Edmunds v Coleman (Inspector of Taxes)

REFERRED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Associated Newspapers (Holdings) Plc v Insert Media Ltd and Others

This document cites

• Ingram (J. G.) & Son Ltd v Callaghan
• Edwards (Inspector of Taxes) v Bairstow
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Graham v Green
• Wadsworth Morton Ltd v Jenkinson



See all quotations

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Rolls-Royce (Purchase) Act 1971
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1930
• Capital Allowances Act 1968