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Cole Bros Ltd v Phillips 5

55 Tax Cas 188

Tax Cases

United Kingdom

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Anchor International Ltd v Inland Revenue	[2003] UKSC SPC00354	United Kingdom Supreme Court	United Kingdom	16 Jan 2003	BAILII		2
HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd	[1997] EWCA Civ 2128	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 1997	BAILII
Inland Revenue Commissioners v Anchor International Ltd	[2004] ScotCS 281	Scottish Court of Session	United Kingdom - Scotland	22 Oct 2004	BAILII		1
J D Wetherspoon Plc v Revenue & Customs	[2007] UKSPC SPC00657	United Kingdom Special Commissioners of Income Tax	United Kingdom	21 Dec 2007	BAILII		1
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)	[2019] UKFTT 522	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII		2

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