Private finance initiative (PFI)
Commencement of trading
Commentary –
Tax Reporter ¶202-525
HMRC Guidance –
BIM64065
Case Law –
Angel (H.M. Inspector of Taxes) v. Hollingworth & Co.
;
Mansell v. R & C Commrs
;
THE BIRMINGHAM & DISTRICT CATTLE BY-PRODUCTS CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE.
;
TODD (H.M. INSPECTOR OF TAXES) v. JONES BROTHERS, LIMITED.
;
VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).