Legislation: CAA 2001, s. 21 (List A, item 2), 23 (List C, items 25 and 26), 33A

Cases: J Lyons & Co Ltd v Attorney General (1944) 170 LT 348; Lancashire Electric Power Company v Wilkinson (HMIT) (1947) 28 TC 427; IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187; Cole Brothers Ltd v Phillips (HMIT) [1982] BTC 208; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58 (item 3); Hunt (HMIT) v Henry Quick Ltd [1992] BTC 440; King (HMIT) v Bridisco Ltd [1992] BTC 440; J D Wetherspoon plc v R & C Commrs [2012] BTC 1,578

HMRC material: CA21160–21180, 22330

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