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 Scott of Foscote)

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

Court:

Judges: Lord Nicholls of Birkenhead
Lord Hoffmann
Lord Hope of Craighead

Lord Scott of FoscoteLord Walker of Gestingthorpe

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

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Judgment by:
Lord Scott of Foscote

[24] My Lords, I have had the advantage of reading in advance the opinion on this appeal of my noble and learned friend Lord Hoffmann and for the reasons he has given, with which I agree, I too would dismiss this appeal.