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HM Inspector of Taxes v Mars UK Ltd   flag  2

[2005] EWHC 553 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
12th April, 2005

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
HM Inspector of Taxes v Mars UK Ltd [2005] EWHC 553 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 87
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 32
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Minister of National Revenue v Anaconda American Brass Ltd [1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84 United Kingdom circa 1956 LexisNexis / Westlaw flag 14
Commissioners v Inland Revenue v Secan Ltd (2000) 74 Tax Cas 1 United Kingdom circa 2000 flag 5
Addie & Sons v Commissioners of Inland Revenue (1875) 1 Tax Cas 1 United Kingdom circa 1875 flag 3

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