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Revenue And Customs v William Grant & Sons Distillers Ltd   flag 

[2005] ScotCS CSIH_63
Scottish Court of Session
United Kingdom - Scotland
23rd August, 2005

Legislation Cited

Legislation Name Provision
Finance Act 1988
Finance Act 1998 s42, s74, s79

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
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
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
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Collins & Sons v Inland Revenue [1925] SC 151 United Kingdom - Scotland circa 1925 flag 1
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
Russell v Town and County Bank [1888] UKLawRpAC 27; (1888) 13 AC 418 United Kingdom 26 Apr 1888 CommonLII flag 23

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