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Finance Ltd v H M Inspector of Taxes

[2005] UKSPC SPC00466

United Kingdom Special Commissioners of Income Tax

United Kingdom

25th January, 2005

Legislation Cited

Legislation Name	Provision
Finance Act 1938	s25, s125
Finance Act 1993

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
White v Elmdene Estates Ltd	[1960] AC 528; [1960] 1 QB 1; [1960] 1 All ER 306		United Kingdom	circa 1960	LexisNexis / Westlaw		33
Finance Ltd v HMIT	[2003] STC (SCD) 344		United Kingdom	circa 2003			1
Cross v London and Provincial Trust Ltd	[1937] KB 705; (1938) 21 Tax Cas 705		United Kingdom	circa 1937	LexisNexis / Westlaw		3

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