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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 † 
D'Eyncourt v Gregory (No 1) [1866] UKLawRpEq 241; 3 Eq 382 United Kingdom 7 Dec 1866 CommonLII flag 25
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
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
Scorer v Olin Energy Systems Ltd 58 Tax Cas 592 United Kingdom circa 1974 flag 11
Jarrold v John Good and Sons Ltd 40 Tax Cas 681 United Kingdom circa 1974 flag 9
Benson v Yard Arm Club Ltd (1979) 53 Tax Cas 67 United Kingdom circa 1979 flag 8
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 Smyth [1914] UKLawRpKQB 51; [1914] 3 KB 406 United Kingdom 2 Mar 1914 CommonLII flag 5
IRC v Scottish & Newcastle Breweries Ltd 55 Tax Cas 252 United Kingdom circa 1974 flag 5
Cole Bros Ltd v Phillips 55 Tax Cas 188 United Kingdom circa 1974 flag 5
Anduff Carwash Ltd v Attwood (1997) 69 Tax Cas 575 United Kingdom circa 1997 flag 4
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
Commissioners of Inland Revenue v Barclay Curle & Co Ltd [1969] SC (HL) 30 House of Lords United Kingdom - Scotland circa 1969 flag 3
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
Anchor International Ltd v Inland Revenue [2003] UKSC SPC00354 United Kingdom Supreme Court United Kingdom 16 Jan 2003 BAILII flag 2
Inland Revenue v Scottish & Newcastle Breweries Ltd [1982] SC (HL) 133 House of Lords United Kingdom - Scotland circa 1982 flag 1
Black v Shaw (1913) 13 NZLR 194 New Zealand circa 1913 LexisNexis flag 1
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

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