MacDonald (Inspector of Taxes) v. Dextra Accessories Ltd and others

[2005] 4 All ER 107
[2005] All ER (D) 85 (Jul)
[2005] UKHL 47
[2005] STC 1111

---

(Judgment by: Lord Nicholls of Birkenhead)

MacDonald (Inspector of Taxes)
v Dextra Accessories Ltd and others

Court:

Judges:
Lord Nicholls of BirkenheadLord Hoffmann
Lord Hope of Craighead
Lord Scott of Foscote
Lord Walker of Gestingthorpe

Hearing date: 22 June 2005
Judgment date: 7 July 2005

---

Judgment by:
Lord Nicholls of Birkenhead

[1] I have had the advantage of reading in draft the speech of my noble and learned friend Lord Hoffmann. For the reasons he gives, with which I agree, I would dismiss this appeal.