Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)

Core Citations

CONSIDERS

• Consolidated Fund Act 1968 - Articles : S-1

REFERS TO

• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1997] BTC 127
• 11/02/1997 Times Law Reports
• [1997] STC 283

CONSIDERED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)

REVERSED in

• Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)

This document cites

• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Capital Allowances Act 1990
• Taxes Management Act 1970
• Finance Act 1982



See all quotations

• Capital Allowances Act 1968