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MacLean v Revenue & Customs   flag 

[2007] UKSPC SPC00594
United Kingdom Special Commissioners of Income Tax
United Kingdom
19th February, 2007

Legislation Cited

s87
Legislation Name Provision
Finance Act 1994 s91
Finance Act 1995 s46
Finance Act 1997
Finance Act 1998
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
Governors of Rotunda Hospital, Dublin v Coman (Surveyor of Taxes) 7 Tax Cas 517 United Kingdom flag 9
Croft v Sywell Aerodrome Ltd (1941) 24 Tax Cas 126 United Kingdom circa 1941 flag 5
Griffiths v Jackson 56 Tax Cas 583 United Kingdom flag 4

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