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Gower Chemicals Ltd v Revenue & Customs   flag 

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

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