Legislation: CAA 2001, s. 21 (list A, item 2), 23 (list C, various, including in particular items 1 to 11, 25 and 26), 33A

Key case law:

J. Lyons & Co. Ltd v Attorney General (1944) 170 LT 348

Lancashire Electric Power Company v Wilkinson (1947) 28 TC 427

IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187

Cole Brothers Ltd v Phillips [1982] BTC 208

Wimpy International Ltd v Warland [1989] BTC 58 (item 3)

Hunt v Henry Quick Ltd [1992] BTC 440

King v Bridisco Ltd [1992] BTC 440

HMRC material:

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