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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

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
Benson v Yard Arm Club Ltd	(1979) 53 Tax Cas 67		United Kingdom	circa 1979			8
Carr v Sayer	(1992) 65 Tax Cas 15		United Kingdom	circa 1992			5
CIR v Barclay, Curle & Co Ltd	[1967] 1 WLR 675		United Kingdom	circa 1967	LexisNexis / Westlaw		1
Cole Bros Ltd v Phillips	55 Tax Cas 188		United Kingdom				5
Cole Brothers v Phillips	[1982] 1 WLR 1450		United Kingdom	circa 1982	LexisNexis / Westlaw		4
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		3
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		17
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		1141
Gray v Seymours Garden Centre	(1995) 67 Tax Cas 401		United Kingdom	circa 1995			5
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd	[1982] 1 WLR 322		United Kingdom	circa 1982	LexisNexis / Westlaw		12
Jarrold v John Good & Sons Ltd	(1963) 1 WLR 214		United Kingdom	circa 1963	LexisNexis / Westlaw		16
Mitchell Construction Co Ltd v Secretary of State for Employment	(1972) 7 ITR 24			circa 1972			1
Schofield v R & H Hall Ltd	(1974) 49 Tax Cas 538		United Kingdom	circa 1974			11
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		37
Wimpy International Ltd v Warland	(1988) 61 Tax Cas 51		United Kingdom	circa 1988			5
1 WLR 347	1 WLR 347		United Kingdom	circa 1990	LexisNexis / Westlaw		2
1 WLR 675	1 WLR 675		United Kingdom	circa 1990	LexisNexis / Westlaw		4

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