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Inland Revenue Commissioners v Anchor International Ltd   flag  1

[2004] ScotCS 281
Scottish Court of Session
United Kingdom - Scotland
22nd October, 2004

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Acorn Venture Ltd v Revenue And Customs (CAPITAL ALLOWANCES - whether a camping pod is a building) [2023] UKFTT 995 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Anchor International Ltd v Inland Revenue [2003] UKSC SPC00354 United Kingdom Supreme Court United Kingdom 16 Jan 2003 BAILII flag 2
Anduff Carwash Ltd v Attwood (1997) 69 Tax Cas 575 United Kingdom circa 1997 flag 4
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 v Scottish & Newcastle Breweries Ltd [1982] SC (HL) 133 House of Lords United Kingdom - Scotland circa 1982 flag 1
Inland Revenue v Scottish and Newcastle Breweries Ltd [1982] SC 133 United Kingdom - Scotland circa 1982 flag 3
Brown v Burnley Football Club (1980) 53 Tax Cas 357 United Kingdom circa 1980 flag 3
Benson v Yard Arm Club Ltd (1979) 53 Tax Cas 67 United Kingdom circa 1979 flag 8
Schofield v R & H Hall Ltd (1974) 49 Tax Cas 538 United Kingdom circa 1974 flag 11
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
Commissioners of Inland Revenue v Barclay Curle & Co Ltd [1969] SC (HL) 30 House of Lords United Kingdom - Scotland circa 1969 flag 3
J Lyons & Co Ltd v Attorney-General [1944] Ch 281; [1944] 1 All ER 447 Court of Chancery United Kingdom circa 1944 LexisNexis / Westlaw flag 20
Inland Revenue Commissioners v Smyth [1914] UKLawRpKQB 51; [1914] 3 KB 406 United Kingdom 2 Mar 1914 CommonLII flag 5
Black v Shaw (1913) 13 NZLR 194 New Zealand circa 1913 LexisNexis flag 1
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
D'Eyncourt v Gregory (No 1) [1866] UKLawRpEq 241; 3 Eq 382 United Kingdom 7 Dec 1866 CommonLII flag 25
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
Dixon v Fitch's Garage Ltd 50 Tax Cas 509 United Kingdom circa 1969 flag 3
Dixon (Inspector of Taxes) v R & H Hall Ltd 49 Tax Cas 524 United Kingdom flag 3
Jarrold v John Good and Sons Ltd 40 Tax Cas 681 United Kingdom flag 9

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