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Gower Chemicals Ltd v Revenue & Customs   flag 

[2008] UKSPC SPC00713
United Kingdom Special Commissioners of Income Tax
United Kingdom
5th November, 2008

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Morley v Tattersall 22 Tax Cas 51 United Kingdom flag 9
Anise v Hammond [2003] STC (SCD) 258 United Kingdom circa 2003 flag 4
Tapemaze Ltd v Melluish 73 Tax Cas 167 United Kingdom flag 1
Smart v Lincolnshire Sugar Co Ltd 20 Tax Cas 643; 156 LT 215 United Kingdom flag 19
Elson v Prices Tailors Ltd 40 Tax Cas 671 United Kingdom flag 1
Jewellers Ltd v Commissioners of Inland Revenue (1947) 29 Tax Cas 274 United Kingdom circa 1947 flag 5

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