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Gower Chemicals Ltd v Revenue & Customs

[2008] UKSPC SPC00713

United Kingdom Special Commissioners of Income Tax

United Kingdom

5th November, 2008

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Anise v Hammond	[2003] STC (SCD) 258		United Kingdom	circa 2003			4
Jewellers Ltd v Commissioners of Inland Revenue	(1947) 29 Tax Cas 274		United Kingdom	circa 1947			5
Tapemaze Ltd v Melluish	73 Tax Cas 167		United Kingdom	circa 1947			1
Elson v Prices Tailors Ltd	40 Tax Cas 671		United Kingdom	circa 1947			1
Morley v Tattersall	22 Tax Cas 51		United Kingdom	circa 1947			9
Smart v Lincolnshire Sugar Co Ltd	20 Tax Cas 643; 156 LT 215		United Kingdom				19

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