Contents:

• Wase (HM Inspector of Taxes) v Bourke. [1996] BTC 3
• MacArthur (HM Inspector of Taxes) v Greycoat Estates Mayfair Ltd. [1996] BTC 13
• Watton (HMIT) v Tippett. [1996] BTC 25
• R v Inland Revenue Commissioners, ex parte McVeigh. [1996] BTC 35
• Attwood (HM Inspector of Taxes) v Anduff Car Wash Ltd. [1996] BTC 44
• Glaxo Group Ltd & Ors v Inland Revenue Commissioners. [1996] BTC 59
• R v Special Commissioners, ex parte Tracy. [1996] BTC 68
• Carvill v Inland Revenue Commissioners. [1996] BTC 72
• Bradley (HM Inspector of Taxes) v London Electricity plc. [1996] BTC 95
• Gold Fields Mining and Industrial Ltd v GKN (United Kingdom) plc & Anor. [1996] BTC 98
• Couch (HM Inspector of Taxes) v Caton’s Administrators. [1996] BTC 114
• Deeny & Ors v Gooda Walker Ltd (in voluntary liquidation) & Ors. [1996] BTC 144
• Imperial Chemical Industries plc v Colmer (HM Inspector of Taxes). [1996] BTC 154
• Nuclear Electric plc v Bradley (HM Inspector of Taxes). [1996] BTC 165
• Chaloner (HM Inspector of Taxes) v Pellipar Investments Ltd. [1996] BTC 172
• R v Inland Revenue Commissioners, ex parte Unilever plc & Anor. [1996] BTC 183
• King v Walden (HMIT); Johnson v Walden (HMIT). [1996] BTC 199
• MacEachern v Carr (HM Inspector of Taxes). [1996] BTC 207
• Wannell v Rothwell (HM Inspector of Taxes). [1996] BTC 214
• Boote (HM Inspector of Taxes) v Banco Do Brasil SA. [1996] BTC 226
• Johnson & Anor v Blackpool General Commissioners and Inland Revenue Commissioners. [1996] BTC 237
• Girobank plc v Clarke (HM Inspector of Taxes). [1996] BTC 241
• Begg-McBrearty (HM Inspector of Taxes) v Stilwell. [1996] BTC 269
• Billingham (HM Inspector of Taxes) v Myers. [1996] BTC 294
• Marriott v Lane (HM Inspector of Taxes). [1996] BTC 297
• Jukes (HM Inspector of Taxes) v SG Warburg & Co Ltd. [1996] BTC 309
• Young (HM Inspector of Taxes) v Scrutton; Young (HM Inspector of Taxes) v Pearce. [1996] BTC 322
• Wild v Cannavan (HM Inspector of Taxes). [1996] BTC 334
• R v Inland Revenue Commissioners, ex parte Continental Shipping Ltd SA & Anor. [1996] BTC 341
• Barnett v Brabyn (HM Inspector of Taxes). [1996] BTC 345
• McKnight (HM Inspector of Taxes) v Sheppard; Sheppard v McKnight (HM Inspector of Taxes). [1996] BTC 355
• Johnson (HM Inspector of Taxes) v Prudential Assurance Co Ltd. [1996] BTC 375
• Whittles (HM Inspector of Taxes) v Uniholdings Ltd (No. 3). [1996] BTC 399
• Templeton (HM Inspector of Taxes) v Jacobs. [1996] BTC 416
• Steele (HM Inspector of Taxes) v EVC International NV (formerly European Vinyls Corporation (Holdings) BV). [1996] BTC 425
• Nichols v Gibson (HM Inspector of Taxes). [1996] BTC 439
• Esslemont v Marshall (HM Inspector of Taxes). [1996] BTC 446
• Bradley (HM Inspector of Taxes) v London Electricity plc (No. 2). [1996] BTC 451
• Werner v Finanzamt Aachen-Innenstadt (Case C-112/91). [1996] BTC 478
• McLaren v Mumford (HM Inspector of Taxes). [1996] BTC 490
• Goodwin v Curtis (HM Inspector of Taxes). [1996] BTC 501
• R v HM Inspector of Taxes, ex parte Northern Bank Ltd. [1996] BTC 519
• Inland Revenue Commissioners v Oldham Training and Enterprise Council. [1996] BTC 539
• R v Inland Revenue Commissioners, ex parte Kingston Smith. [1996] BTC 556
• Asscher v Staatssecretaris van Financiën (Case C-107/94). [1996] BTC 563
• R v Revenue Adjudicator’s Office, ex parte Drummond. [1996] BTC 587
• Memec plc v Inland Revenue Commissioners. [1996] BTC 590
• Gascoine v Wharton (HM Inspector of Taxes). [1996] BTC 611
• Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen (Joined Cases C-283/94, C-291/94 and C-292/94) [1996] BTC 800
• Walding & Ors v Inland Revenue Commissioners. [1996] BTC 8003
• Re Benham’s Will Trusts; Lockhart v Harker & Ors. [1996] BTC 8008
• Walton (Executor of Walton dec’d) v Inland Revenue Commissioners. [1996] BTC 8015
• Harley Development Inc and Anor v Commissioner of Inland Revenue (Hong Kong) [1996] BTC 8026
• Frankland v Inland Revenue Commissioners. [1996] BTC 8034
• Re Brown Root McDermott Fabricators Ltd & Anor’s Application. [1996] BTC 8041
• LM Tenancies 1 plc v Inland Revenue Commissioners. [1996] BTC 8053
• Parinv (Hatfield) Ltd v Inland Revenue Commissioners. [1996] BTC 8062