Legislation: CAA 2001, s. 22 and 23 (list B, item 7, note 3 and list C generally); CAA 2001, Part 2A.

Key case law:

IR Commrs v Smyth (1914) 3 KB 406

Cardiff Rating Authority v Guest Keen Baldwin’s Iron and Steel Co. Ltd (1949) 1 KB 385

St John’s School v Ward (1974) 49 TC 524

Dixon v Fitch’s Garage Ltd (1975) 50 TC 509

Schofield v R & H Hall Ltd (1975) 49 TC 538

Benson v The Yard Arm Club Ltd (1979) 53 TC 67

Brown v Burnley Football and Athletic Co Limited (1980) 53 TC 357

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

Wimpy International Ltd v Warland [1989] BTC 58

Hunt v Henry Quick Ltd [1992] BTC 440

Andrew [2011] TC 00799

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