Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
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Core Citations
CONSIDERS
- Commissioners of Inland Revenue v George Guthrie and Son
- Bennett v Rowse (HM Inspector of Taxes)
- Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
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REFERS TO
- R v Secretary of State for Education and Employment, ex parte Begbie
- Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
- Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
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CONSIDERS
- Income Tax (Trading and Other Income) Act 2005
- Finance (No 2) Act 1997 - Articles : S-48
- Finance (No. 2) Act 1992 - Articles : S-42
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CONSIDERED in
- R Aozora Gmac Investment Ltd v The Commissioners for HM Revenue and Customs
- Nigel Barklem v The Commissioners for HM Revenue and Customs
- Patrick Degorce v The Commissioners for HM Revenue and Customs
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REFERRED in
- Nigel Barklem v The Commissioners for HM Revenue and Customs
- R Daniel Justin Farmiloe v Secretary of State for Business Energy and Industrial Strategy
- R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs
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REPORTED OPINION OF in
CITED in
This document cites
- Commissioners of Customs and Excise v Blom-Cooper
- R v Secretary of State for Education and Employment, ex parte Begbie
- Lupton v F.A. & A.B. Ltd
- The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)
- Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
