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Mars UK Ltd v Inspector of Taxes   flag 

[2004] UKSC SPC00408
United Kingdom Supreme Court
United Kingdom
8th March, 2004

Legislation Cited

Legislation Name Provision
1998 Act s42, s74
1988 Act s18

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners v Inland Revenue v Secan Ltd (2000) 74 Tax Cas 1 United Kingdom circa 2000 flag 5
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 31
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
Patrick v Broadstone Mills Ltd (1953) 35 Tax Cas 44 United Kingdom circa 1953 flag 7
Commissioners of Inland Revenue v Cock Russell & Co Ltd [1949] 2 All ER 889; (1949) 29 Tax Cas 387 United Kingdom circa 1949 LexisNexis flag 14
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Addie & Sons v Commissioners of Inland Revenue (1875) 1 Tax Cas 1 United Kingdom circa 1875 flag 3

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