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HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd   flag 

[1997] EWCA Civ 2128
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th July, 1997

Legislation Cited

Legislation Name Provision
Finance Act 1971 s22, s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Wangaratta Woollen Mills Ltd v FCT [1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 37
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88 [1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090 Court of Appeal of New Zealand New Zealand 2 Apr 1990 NZLII flag 3
Gray v Seymours Garden Centre (1995) 67 Tax Cas 401 United Kingdom circa 1995 flag 5
Carr v Sayer (1992) 65 Tax Cas 15 United Kingdom circa 1992 flag 5
Wimpy International Ltd v Warland (1988) 61 Tax Cas 51 United Kingdom circa 1988 flag 5
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 United Kingdom circa 1982 LexisNexis / Westlaw flag 12
Cole Brothers v Phillips [1982] 1 WLR 1450 United Kingdom circa 1982 LexisNexis / Westlaw flag 4
Benson v Yard Arm Club Ltd (1979) 53 Tax Cas 67 United Kingdom circa 1979 flag 8
Cooke (Inspector of Taxes) v Beach Station Caravans Ltd [1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514 United Kingdom circa 1974 LexisNexis flag 17
Schofield v R & H Hall Ltd (1974) 49 Tax Cas 538 United Kingdom circa 1974 flag 11
CIR v Barclay, Curle & Co Ltd [1967] 1 WLR 675 United Kingdom circa 1967 LexisNexis / Westlaw flag 1
Jarrold v John Good & Sons Ltd (1963) 1 WLR 214 United Kingdom circa 1963 LexisNexis / Westlaw flag 16
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Cole Bros Ltd v Phillips 55 Tax Cas 188 United Kingdom circa 1990 flag 5
1 WLR 347 1 WLR 347 United Kingdom circa 1990 LexisNexis / Westlaw flag 2
1 WLR 675 1 WLR 675 United Kingdom circa 1990 LexisNexis / Westlaw flag 4
Mitchell Construction Co Ltd v Secretary of State for Employment (1972) 7 ITR 24 circa 1972 1

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