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Court of Appeal (Potter and Jonathan Parker LJJ and Charles J) 4

[2004] EWCA Civ 22

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

28th January, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beacon Estates (Chepstow) Ltd v Revenue & Customs	[2014] UKFTT 686	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2014	BAILII
MacDonald (Inspector of Taxes) v Dextra Accessories Ltd	[2005] UKHL 47; [2005] 4 All ER 107	House of Lords	United Kingdom	circa 2005	BAILII		33
MacDonald (Inspector of Taxes) v Dextra Accessories Ltd	[2005] UKHL 47; [2005] 4 All ER 107	House of Lords	United Kingdom	circa 2005	BAILII		33
Hanson v HM Inspector of Taxes	[2004] UKSC SPC00410	United Kingdom Supreme Court	United Kingdom	11 May 2004	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1989	s43

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
EMI Group Electronics Ltd v Coldicott	[2000] 1 WLR 540		United Kingdom	circa 2000	LexisNexis / Westlaw		6
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Ex parte Bognor Mutual Building Society v Cutts	(1956) 2 All ER 537; [1956] 1 WLR 728		United Kingdom	circa 1956	LexisNexis		19
Peat v Gresham Trust Ltd	[1934] AC 252; [1934] All ER 82; 151 LT 63		United Kingdom	circa 1934	LexisNexis / Westlaw		30

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