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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 † 
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
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
Russell v Town and County Bank [1888] UKLawRpAC 27; (1888) 13 AC 418 United Kingdom 26 Apr 1888 CommonLII flag 23
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
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 v Inland Revenue v Secan Ltd (2000) 74 Tax Cas 1 United Kingdom circa 2000 flag 5
Collins & Sons v Inland Revenue [1925] SC 151 United Kingdom - Scotland circa 1925 flag 1

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