Exclusivity agreements

Commentary – Tax Reporter ¶220-400 ; Tax Reporter ¶708-690
HMRC Guidance – BIM40300 ; BIM40305
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)