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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
Addie & Sons v Commissioners of Inland Revenue (1875) 1 Tax Cas 1 United Kingdom circa 1875 flag 3
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33

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