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Optos Plc v Revenue & Customs    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
4Cast Ltd v Mitchell (Inspector of Taxes)	[2005] STC (SCD) 287		United Kingdom	circa 2005			2
Wakefield v Inspector of Taxes	[2005] STC (SCD) 439		United Kingdom	circa 2005			3
Inwards v Williamson	[2003] STC (SCD) 355		United Kingdom	circa 2003			4
Charter Reinsurance Co Ltd v Fagan	[1997] AC 313; [1996] 3 All ER 46; [1996] 2 WLR 726		United Kingdom	circa 1997	LexisNexis / Westlaw		288
Aectra Refining & Marketing Inc v Exmar NV (The New Vanguard) (The New Vanguard)	[1995] 1 All ER 641; [1994] 1 WLR 1634; [1995] 1 Lloyds Rep 191		United Kingdom	circa 1995	LexisNexis		29
Smith v LA	[1980] SC 227		United Kingdom - Scotland	circa 1980			1
Federal Commerce and Navigation Co Ltd v Modena Alpha Inc	[1978] 1 QB 972		United Kingdom	circa 1978	LexisNexis / Westlaw		1
Laing v LA	[1973] SLT (Notes) 81		United Kingdom - Scotland	circa 1973			2
Hanak v Green	[1958] 2 QB 9; [1958] 2 All ER 141; [1958] 2 WLR 755		United Kingdom	circa 1958	LexisNexis / Westlaw		184
Inch v Lee	(1903) 11 SLT 374		United Kingdom - Scotland	circa 1903	Westlaw		1
Williams v Singer	7 Tax Cas 387		United Kingdom				6