Wilson and Garden Ltd v Commissioners of Inland Revenue

JurisdictionScotland
Date1981
CourtCourt of Session
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2 cases
  • Wilson and Garden Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 8 July 1982
  • Aproline Ltd v Littlejohn
    • United Kingdom
    • Special Commissioners (UK)
    • 25 May 1995
    ...until 31 March 1992. In support of this submission, the Appellant's representative cited brief passages from Wilson and Garden Ltd v CIR 1981 56 TC 279 at p.286, American Leaf Blending Co v Director General of Inland Revenue 1979 AC 676 at p 684, and CIR v South Behar Railway Co Ltd 12 TC 6......

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