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

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(Judgment by: Lord Hope of Craighead)

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

Court:

Judges: Lord Nicholls of Birkenhead
Lord Hoffmann

Lord Hope of CraigheadLord Scott of Foscote
Lord Walker of Gestingthorpe

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

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Judgment by:
Lord Hope of Craighead

[23] My Lords, I have had the advantage of reading in draft the speech of my noble and learned friend Lord Hoffmann. I agree with it, and for the reasons he has given I too would dismiss the appeal.