Stokes v Costain Property Investments Ltd

Core Citations

CONSIDERS

• (1) Union Cold Storage Company, Ltd v Simpson (HM Inspector of Taxes)

RESUELVE RECURSO

• Stokes v Costain Property Investments Ltd

CONSIDERS

• Finance Act 1971 - Articles : S-41
• Finance Act 1971
• Customs and Inland Revenue Act 1878 - Articles : S-12

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• Income Tax Act 1918
• Income Tax Act 1945
• Income Tax Act 1952
• Finance Act 1957
• Capital Allowances Act 1968
• Finance Act 1945

APPEAL RESOLVED in

• Stokes v Costain Property Investments Ltd

CITED in

• Stokes v Costain Property Investments Ltd
• Executors of Lord Howard of Henderskelfe (Deceased) v Revenue and Customs Commissioners
• R v Dyfed CC ex parte Manson

CONSIDERED in

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd

REPORTED OPINION OF in

• [1984] 1 All ER 849
• 57 TC 688
• [1984] 1 WLR 763

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• [1984] BTC 92

APPLIED in

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals

This document cites

• (1) Union Cold Storage Company, Ltd v Simpson (HM Inspector of Taxes)
• Finance Act 1945
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1957



See all quotations

• Finance Act 1971
• Customs and Inland Revenue Act 1878
• Capital Allowances Act 1968
• Income Tax Act 1945