Spectros International Plc v Madden

Core Citations

REPORTED OPINION OF in

• 1996 Sp C 102

REFERRED in

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

CONSIDERED in

• HM Revenue and Customs v Collins

APPEAL RESOLVED in

• Spectros International Plc v Madden

This document cites

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Fielder (Inspector of Taxes) v Vedlynn Ltd
• Income and Corporation Taxes Act 1970