Tucker (HM Inspector of Taxes) v Granada Motorway Services Ltd

Core Citations

REPORTED OPINION OF in

• 53 TC 92

CONSIDERED in

• Tubbs (Elastics) Ltd v Kenneth Whitehead (HM Inspector of Taxes)
• Able (UK) Ltd v HM Revenue and Customs
• Lawson v Johnson Matthey Plc

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Tucker v Granada Motorway Services Ltd
• Atherton v British Insulated and Helsby Cables Ltd



See all quotations

• Inland Revenue v Carron Company
• Tucker v Granada Motorway Services Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Pitt v Castle Hill Warehousing Company Ltd
• Hancock v General Reversionary and Investment Company
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Tucker v Granada Motorway Services Ltd
• ECC Quarries Ltd v Watkis
• Mallett v Staveley Coal and Iron Company Ltd
• Usher's Wiltshire Brewery v Bruce
• Commissioners of Inland Revenue v Carron Company
• Tyrer v Smart
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Inland Revenue v B. & E. Strump
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970