Spectrum Computer Supplies Ltd and another v HMRC

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 559
• [2006] STC SCD 668

CONSIDERED in

• Aberdeen Asset Management Plc V. The Commissioners For Her Majesty's Revenue And Customs In Respect Of A Decision Of The Upper Tribunal (tax And Chancery Chamber)

This document cites

• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• Bamford v Bamford
• NMB Holdings Ltd v Secretary of state for social security
• Income and Corporation Taxes Act 1988



See all quotations

• Social Security Contributions and Benefits Act 1992
• Companies Act 1985
• Special Commissioners (Jurisdiction and Procedure) Regulations 1994
• Income Tax (Employments) Regulations 1993
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue