Legislation: CAA 2001, s. 21 (list A, item 6), 23 (list C, item 10), 27, 29 and 63(5)

Key case law:

Lupton v Cadogan Gardens Developments Limited (1971) 47 TC 1

Cole Brothers Ltd v Phillips [1982] BTC 208

Wimpy International Ltd v Warland [1989] BTC 58 (items 11, 22, 24)

HMRC material:

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