Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• MacKinlay v Arthur Young McClelland Moores & Company
• Mallalieu v Drummond

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• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Bentleys, Stokes & Lowless v Beeson
• Fleming v Bellow Machine Company Ltd
• Lawson v Johnson Matthey Plc

REFERS TO

• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Beauchamp v F. W. Woolworth Plc
• Edwards (Inspector of Taxes) v Bairstow

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• O'Sullivan v Herdmans Ltd

FOLLOWS

• Barr Crombie & Company v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1995] BTC 206
• 08/02/1995 Times Law Reports
• [1995] STC 353

CONSIDERED in

• Interfish Ltd v Revenue and Customs Comrs

APPEAL RESOLVED in

• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

AFFIRMED in

• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

This document cites

• Mallalieu v Drummond
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Morgan v Tate & Lyle Ltd
• Beauchamp v F. W. Woolworth Plc



See all quotations

• MacKinlay v Arthur Young McClelland Moores & Company
• Atherton v British Insulated and Helsby Cables Ltd
• Mallalieu v Drummond
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• O'Sullivan v Herdmans Ltd
• Tucker v Granada Motorway Services Ltd
• Robinson v Scott Bader Company Ltd
• MacKinlay v Arthur Young McClelland Moores & Company
• Lawson v Johnson Matthey Plc
• Edwards (Inspector of Taxes) v Bairstow
• Bentleys, Stokes & Lowless v Beeson
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Fleming v Bellow Machine Company Ltd
• Barr Crombie & Company v Commissioners of Inland Revenue
• MacKinlay v Arthur Young McClelland Moores & Company
• Mallett v Staveley Coal and Iron Company Ltd
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Marshall Richards Machine Company, Ltd v Jewitt (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970