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