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HM Inspector of Taxes v Mars UK Ltd     2

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Addie & Sons v Commissioners of Inland Revenue	(1875) 1 Tax Cas 1		United Kingdom	circa 1875			3
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Commissioners v Inland Revenue v Secan Ltd	(2000) 74 Tax Cas 1		United Kingdom	circa 2000			5
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII		31
HM Inspector of Taxes v Mars UK Ltd	[2005] EWHC 553	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Minister of National Revenue v Anaconda American Brass Ltd	[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84		United Kingdom	circa 1956	LexisNexis / Westlaw		14
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33