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Cooke (Inspector of Taxes) v Beach Station Caravans Ltd   flag  17

[1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Re Port of Portland Pty Ltd and FCT [2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990 Administrative Appeals Tribunal Australia 23 Dec 2008 AustLII flag
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities [1999] ATOTR TR1999/2 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities [1999] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TD 92/190 - Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes? [1992] ATOTD TD92/190 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TD 92/190 - Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes? [1992] ATOTD 190 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
B5594-7/1986and Ors and Commissioner of Taxation [1986] AATA 333; 18 ATR 3052 Administrative Appeals Tribunal Australia 31 Oct 1986 AustLII flag
Urenco Chemplants Ltd v HMRC [2022] EWCA Civ 1587 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2022 BAILII flag 3
Cheshire Cavity Storage 1 Ltd v HMRC [2022] EWCA Civ 305 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Mar 2022 BAILII flag 3
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances) [2019] UKFTT 522 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag 2
Bowerswood House Retirement Home Ltd v Revenue & Customs [2015] UKFTT 94 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2015 BAILII flag
Lord Howard of Henderskelfe (Deceased) v Revenue and Customs [2013] UKUT 129 United Kingdom Upper Tribunal United Kingdom 11 Mar 2013 BAILII flag 1
Inland Revenue Commissioners v Anchor International Ltd [2004] ScotCS 281 Scottish Court of Session United Kingdom - Scotland 22 Oct 2004 BAILII flag 1
Lingfield Park (1991) Ltd v Shove [2004] EWCA Civ 391 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Mar 2004 BAILII flag 2
Anchor International Ltd v Inland Revenue [2003] UKSC SPC00354 United Kingdom Supreme Court United Kingdom 16 Jan 2003 BAILII flag 2
HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd [1997] EWCA Civ 2128 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 1997 BAILII flag
Commissioner of Inland Revenue v Aberdeen Restaurant Enterprised Ltd [1988] HKCFI 363 Hong Kong Court of First Instance Hong Kong 15 Apr 1988 HKLII flag
[1988] Hkcfi 117 (15 April 1988) [1988] HKCFI 117 Hong Kong Court of First Instance Hong Kong 15 Apr 1988 HKLII flag

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