Stanton v Drayton Commercial Investment Company Ltd

Core Citations

CONSIDERS

• Re Wragg Ltd
• Stanton v Drayton Commercial Investment Company Ltd
• Ooregum Gold Mining Company of India v Roper. Wallroth v Roper

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• Craddock v Zevo Finance Company Ltd

RESUELVE RECURSO

• Stanton v Drayton Commercial Investment Company Ltd

CONSIDERS

• Osborne v Steel Barrel Company Ltd
• Finance Act 1965 - Articles : SCH-6

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• Income and Corporation Taxes Act 1970 - Articles : S-238
• Finance Act 1971 - Articles : SCH-10
• Finance Act 1971 - Articles : SCH-6
• Income and Corporation Taxes Act 1970 - Articles : S-A

REPORTED OPINION OF in

• [1982] UKHL J0708-3
• [1982] 2 All ER 942
• 55 TC 286

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• [1982] BTC 269
• [1982] 3 WLR 214
• [1983] 1 AC 501

CONSIDERED in

• Nap Holding UK Ltd v Whittles
• Mayes v HM Revenue and Customs

REFERRED in

• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

CITED in

• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)
• Pilmer v Duke Group Ltd (in Liquidation)

This document cites

• Craddock v Zevo Finance Company Ltd
• Stanton v Drayton Commercial Investment Company Ltd
• Osborne v Steel Barrel Company Ltd
• Re Wragg Ltd
• Ooregum Gold Mining Company of India v Roper. Wallroth v Roper



See all quotations

• Finance Act 1965
• Finance Act 1971
• Income and Corporation Taxes Act 1970