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Dixon v Revenue and Customs   flag 

[2005] UKSPC SPC00511
United Kingdom Special Commissioners of Income Tax
United Kingdom
24th November, 2005

Legislation Cited

s74
Legislation Name Provision

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Scorer v Olin Energy Systems Ltd 58 Tax Cas 592 United Kingdom flag 11
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43

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