Petrol filling stations
Exclusivity agreements
Commentary –
Tax Reporter ¶220-400
;
Tax Reporter ¶708-690
Case Law –
BRITISH DYESTUFFS CORPORATION (BLACKLEY), LTD. v. THE COMMISSIONERS OF INLAND REVENUE.
;
Commissioners of Inland Revenue v. Coia
;
Evans (H.M. Inspector of Taxes) v. Wheatley
;
McClymont & Anor v Jarman (HMIT)
;
McLaren (H.M. Inspector of Taxes) v. Needham
;
THOMPSON (H.M. INSPECTOR OF TAXES) v. MAGNESIUM ELEKTRON, LTD.
;
Walter W. Saunders, Ltd. v. Dixon (H.M. Inspector of Taxes)