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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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