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Finance Ltd v H M Inspector of Taxes   flag 

[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 flag 33
Cross v London and Provincial Trust Ltd [1937] KB 705; (1938) 21 Tax Cas 705 United Kingdom circa 1937 LexisNexis / Westlaw flag 3
Finance Ltd v HMIT [2003] STC (SCD) 344 United Kingdom circa 2003 flag 1

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