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Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners 2

[2008] UKHL 54; [2008] 3 All ER 1020; [2008] All ER (D) 403; [2008] BTC 486; [2008] 1 WLR 1790; (2008) 105 LSG 18

House of Lords

United Kingdom

30th July, 2008

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)	[2019] UKFTT 498	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Aug 2019	BAILII		2
Shaw v Revenue & Customs (INCOME TAX - industrial buildings allowances)	[2019] UKFTT 280	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act 1945 (Cth)
Finance Act 1982	s1, s18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Bestway (Holdings) Ltd v Luff	(1998) 70 Tax Cas 512		United Kingdom	circa 1998			7
Vibroplant Ltd v Holland (Inspector of Taxes)	[1982] 1 All ER 792; (1981) 54 Tax Cas 658		United Kingdom	circa 1982	LexisNexis		9
Crusabridge Investments Ltd v Casings International Ltd	(1979) 54 Tax Cas 246		United Kingdom	circa 1979			5
Saxone Lilley & Skinner (Holdings) Ltd v IRC	(1967) 44 Tax Cas 122		United Kingdom	circa 1967			5
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
Watson Bros v Hornby (HM Inspector of Taxes)	(1942) 24 Tax Cas 506		United Kingdom	circa 1942			4
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37
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
[2007] Stair Rep 1442	[2007] Stair Rep 1442		United Kingdom - Scotland	circa 2007			1
Kilmarnock Equitable Cooperative Society Ltd v Inland Revenue Commissioners	(1966) 42 Tax Cas 675; [1966] SLT 224		United Kingdom - Scotland	circa 1966	Westlaw		15

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