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Anchor International Ltd v Inland Revenue   flag  2

[2003] UKSC SPC00354
United Kingdom Supreme Court
United Kingdom
16th January, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 498 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2019 BAILII flag 2
Inland Revenue Commissioners v Anchor International Ltd [2004] ScotCS 281 Scottish Court of Session United Kingdom - Scotland 22 Oct 2004 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Family Golf Centres Ltd v Thorne [1998] STC (SCD) 106 United Kingdom circa 1998 flag 1
Anduff Carwash Ltd v Attwood (1997) 69 Tax Cas 575 United Kingdom circa 1997 flag 4
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 960
Wimpy International Ltd v Warland (1988) 61 Tax Cas 51 United Kingdom circa 1988 flag 5
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
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Inland Revenue Commissioners v Smyth [1914] UKLawRpKQB 51; [1914] 3 KB 406 United Kingdom 2 Mar 1914 CommonLII flag 5
Yarmouth v France [1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281 United Kingdom 8 Nov 1887 CommonLII flag 104
Hunt v Henry Quick Ltd 65 Tax Cas 108 United Kingdom circa 1969 flag 1
Scorer v Olin Energy Systems Ltd 58 Tax Cas 592 United Kingdom circa 1969 flag 11
IRC v Scottish & Newcastle Breweries Ltd 55 Tax Cas 252 United Kingdom circa 1969 flag 5
Cole Bros Ltd v Phillips 55 Tax Cas 188 United Kingdom circa 1969 flag 5
Benson v Yard Arm Club Ltd 53 Tax Cas 66 United Kingdom circa 1969 flag 1
Dixon (Inspector of Taxes) v R & H Hall Ltd 49 Tax Cas 524 United Kingdom circa 1969 flag 3
Cook v Beach Station Caravans Ltd 49 Tax Cas 513 United Kingdom circa 1969 flag 1
Jarrold v John Good and Sons Ltd 40 Tax Cas 681 United Kingdom flag 9

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