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Spectrum Computer Supplies Ltd v Revenue & Customs   flag 

[2006] UKSPC SPC00559
United Kingdom Special Commissioners of Income Tax
United Kingdom
22nd August, 2006

Legislation Cited

Legislation Name Provision
Income Tax (Employments) Regulations 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
British Basic Slag Ltd v Registrar of Restrictive Trading Agreements [1963] 2 All ER 807; [1963] 1 WLR 727 United Kingdom circa 1963 LexisNexis flag 73
Bamford v Bamford [1970] Ch 212; [1969] 1 All ER 969 Court of Chancery United Kingdom circa 1970 LexisNexis / Westlaw flag 49
DTE Financial Services Ltd v Wilson (Inspector of Taxes) [2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2001 BAILII flag 12
Abbott v Philbin (1960) 39 Tax Cas 82; [1959] 1 WLR 667 United Kingdom circa 1959 LexisNexis / Westlaw flag 12
NMB Holdings Ltd v Secretary of State for Social Security (2000) 73 Tax Cas 85 United Kingdom circa 2000 flag 9
Wilkins v Rogerson 39 Tax Cas 344 United Kingdom circa 1963 flag 7
EDI Services Ltd v HMRC (No 2) [2006] STC (SCD) 392 United Kingdom circa 2006 flag 2
Tullett and Tokyo Forex International v Secretary of State for Social Security [2002] All ER (D) 739 United Kingdom circa 2002 LexisNexis flag 1

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