Wimpy International Ltd v Warland

Core Citations

ACLARA

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

APPLIES

• St. John's School v Ward

REPORTED OPINION OF in

• [1987] BTC 591
• 61 TC 51

CITED in

• J D Wetherspoon Plc v Revenue and Customs Commissioners

CONSIDERED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

[See more]

• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd

APPEAL RESOLVED in

• Wimpy International Ltd v Warland

AFFIRMED in

• Wimpy International Ltd v Warland

REFERRED in

• Ó Culacháin v Mcmullan Brothers Ltd

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Ben-Odeco Ltd v Powlson
• Jarrold v John Good & Sons Ltd
• Cole Bros. Ltd v Phillips
• Ilkiw v Samuels



See all quotations

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• St. John's School v Ward
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Dixon v Fitch's Garage Ltd
• Hampton v Fortes Autogrill Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Finance Act 1971
• Capital Allowances Act 1968