ABSTRACT
Buccleuch (Duke of) v. IRC [1965] 3 All E.R. 458; [1967] 2 W.L.R. 207 ............. 156 Bucdeuch(Duke of) v. IRC [1967] 1 A.C. 506 ................................... 156 Burrell, Webber, Magness, Austin and Austin v. Davis [1958] 38 T.C. 307 ..... 176, 178 Burmah Oil Co. Ltd v. IRC [1980] S.T.C. 731 ............................... 10, 177 Cape Brand Syndicate v. IRC [1921] 1 K.B. 64 .................................... 9 Clark v. Follett [1973] S.T.C. 240 .............................................. 176 Clarke v. United Real (Moorgate) Ltd [1988] S.T.C. 273 .......................... 129 Cooke v. Haddock [1960] 39 T.C. 64 ............................................ 178 Cooksey andBibby v. Rednall [1949] 30 T.C. 514 ................................ 178 Cole Bros Ltd v. Phillips [1980] S.T.C. 518 ....................................... 44 Craven v. White [1988] S.T.C. 476 ............................................. 177 Crusabridge Investments v. Casings International Ltd [1979] 54 T.C. 246 ........... 47 Customs and Excise Commissioners v. Morrison’s Academy Boarding Houses Association [1978] S.T.C. 1 .....................................................
