Wimpy International Ltd v Warland

Core Citations

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RESUELVE RECURSO

• Wimpy International Ltd v Warland

REFERS TO

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

ACLARA

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

APPLIES

• St. John's School v Ward

AFFIRMS

• Wimpy International Ltd v Warland

REFERRED in

• Executors of Lord Howard of Henderskelfe (Deceased) v Revenue and Customs Commissioners
• ZF v Comptroller of Income Tax
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs

APPLIED in

• J D Wetherspoon Plc v Revenue and Customs Commissioners
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd

[See more]

• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)

FOLLOWED in

• Hunt (Inspector of Taxes) v Henry Quick Ltd ; King (Inspector of Taxes) v Bridisco Ltd
• ZF v Comptroller of Income Tax
• Ó Culacháin v Mcmullan Brothers Ltd

CONSIDERED in

• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Bradley v London Electricity Plc
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

[See more]

• Urenco Chemplants Ltd and Another v R & C Commissioners

REPORTED OPINION OF in

• [1988] STC 149
• [1989] BTC 58
• 61 TC 51

This document cites

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• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Jarrold v John Good & Sons Ltd
• Cole Bros. Ltd v Phillips
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



See all quotations

• St. John's School v Ward
• Wimpy International Ltd v Warland
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Hampton v Fortes Autogrill Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Finance Act 1971