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Purpose

Table of Contents

Cases

Bastion Management Ltd. v. The Queen, 95 DTC 5238, [1995] 2 CTC 252 (FCA)

Before finding that the inventory allowance was not available to a commodities future trader who purchased bullion shortly before its year-end on...

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See Also

DMWSHNZ Ltd. v. Commissioners for Her Majesty's Revenue and Customs, [2015] BTC 32, [2015] EWCA Civ 1036

Lewison LJ stated (at paras. 20, 50):

The parties were largely content to rely on the discussion in Barclays Mercantile Business Finance Ltd v...

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