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[2007] BTC 607; (2007) 151 SJLB 861    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abbott v Philbin (Inspector of Taxes)	[1960] Ch 27	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw		5
Bestway (Holdings) Ltd v Luff	(1998) 70 Tax Cas 512		United Kingdom	circa 1998			7
Crusabridge Investments Ltd v Casings International Ltd	(1979) 54 Tax Cas 246		United Kingdom	circa 1979			5
Dale v Johnson Brothers	32 Tax Cas 487		United Kingdom	circa 1979			4
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37
Graham v Green	9 Tax Cas 309		United Kingdom				20
Kay v Burrows & Others	[1931] AC 454		United Kingdom	circa 1931	LexisNexis / Westlaw		5
Kilmarnock Equitable Cooperative Society Ltd v Inland Revenue Commissioners	(1966) 42 Tax Cas 675; [1966] SLT 224		United Kingdom - Scotland	circa 1966	Westlaw		15
Maco Door and Window Hardware (UK) Ltd v Revenue and Customs	[2007] EWCA Civ 545	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jun 2007	BAILII		2
Saxone Lilley & Skinner (Holdings) Ltd v IRC	(1967) 44 Tax Cas 122		United Kingdom	circa 1967			5
Vibroplant Ltd v Holland (Inspector of Taxes)	[1982] 1 All ER 792; (1981) 54 Tax Cas 658		United Kingdom	circa 1982	LexisNexis		9
Westward Television Ltd v Hart	(1969) 1 Ch 201	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		3