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Mansell v Revenue & Customs Rev 1

[2006] UKSPC SPC00551

United Kingdom Special Commissioners of Income Tax

United Kingdom

3rd July, 2006

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s2, s12, s18

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barry v Cordy	[1946] 2 All ER 396		United Kingdom	circa 1946	LexisNexis		6
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919			18
Gartry v R	94 DTC 1947		Canada	circa 1947			3
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
Minister of National Revenue v M P Drilling Ltd	76 DTC 6028		Canada	circa 1919			2
Slater v Commissioner of Inland Revenue	[1996] 1 NZLR 759		New Zealand	circa 1996	LexisNexis		4
Spiro v Glencrown Properties Ltd	[1991] Ch 537; [1991] 1 All ER 600; [1991] 2 WLR 931	Court of Chancery	United Kingdom	circa 1991	LexisNexis / Westlaw		37

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