Tod v South Essex Motors (Basildon) Ltd

Core Citations

CONSIDERS

• Cenlon Finance Company Ltd v Ellwood

APPLIES

• Caffoor v Income Tax Commissioner

REPORTED OPINION OF in

• [1988] BTC 78
• [1988] STC 392
• 60 TC 598

FOLLOWED in

• McNiven (Inspector of Taxes) v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd

CONSIDERED in

• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd
• Lonsdale v Braisby (Inspector of Taxes)

CITED in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Cenlon Finance Company Ltd v Ellwood
• Morgan v Tate & Lyle Ltd
• Scorer v Olin Energy Systems Ltd
• Wilcock v Frigate Investments Ltd



See all quotations

• Cenlon Finance Company, Ltd v Ellwood (HM Inspector of Taxes)
• Caffoor v Income Tax Commissioner
• Income Tax Act 1952
• Finance Act 1949
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Lunacy Act 1890
• Capital Gains Tax Act 1979