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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
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
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
Scorer v Olin Energy Systems Ltd 58 Tax Cas 592 United Kingdom circa 1990 flag 11

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