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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
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
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97

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