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

Core Citations

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RESUELVE RECURSO

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

REFERS TO

• Mallett v Staveley Coal and Iron Company Ltd

CONSIDERS

• MacKinlay v Arthur Young McClelland Moores & Company
• Mallalieu v Drummond
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

[See more]

• 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)
• Hancock v General Reversionary and Investment Company
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)

CITES

• Inland Revenue v Carron Company
• Barr Crombie & Company v Commissioners of Inland Revenue
• Beauchamp v F. W. Woolworth Plc

[See more]

• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Edwards (Inspector of Taxes) v Bairstow

AFFIRMS

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

CITED in

• Samadian v Revenue and Customs Commissioners
• TC02965: Peter Vaines
• Scotts Atlantic Management Ltd and another v Revenue and Customs Commissioners

[See more]

• TC03545: Acornwood LLP and related appeals
• Interfish Ltd v Revenue and Customs Comrs
• BCM Cayman LP v The Commissioners for HM Revenue and Customs
• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs

CONSIDERED in

• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Duckmanton v Revenue and Customs Commissioners
• Robson v Mitchell (Inspector of Taxes)

[See more]

• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another
• Blackrock Holdco 5, LLC v The Commissioners for HM Revenue and Customs
• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs

REFERRED in

• Markets South West (Holdings) Ltd v HM Revenue and Customs
• MacAonghusa v Ringmahon Company
• MacAonghusa v Ringmahon Company

[See more]

• ABD Pte Ltd v Comptroller of Income Tax
• Comptroller of Income Tax v IA
• McKnight (Inspector of Taxes) v Sheppard
• IA v Comptroller of Income Tax
• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs

DISTINGUISHED in

• BFH v Comptroller of Income Tax

REPORTED OPINION OF in

• [1997] STC 734
• 69 TC 376
• [31/03/1997] TLR 8

[See more]

• [1997] BTC 247

This document cites

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• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Mallalieu v Drummond
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services 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)
• Inland Revenue v Carron Company
• Tucker v Granada Motorway Services Ltd
• MacKinlay v Arthur Young McClelland Moores & Company
• Edwards (Inspector of Taxes) v Bairstow
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Hancock v General Reversionary and Investment Company
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Barr Crombie & Company v Commissioners of Inland Revenue
• Odhams Press, Ltd v Cook (HM Inspector of Taxes)
• Mallett v Staveley Coal and Iron Company Ltd
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970