How many times has 76 TC 641 been cited?

76 TC 641 is cited by 2 judgment(s) in this dataset.

76 TC 641

· cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

76 TC 641

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — Commissioners for HMRC v Centrica Overseas Holdings Limited 2022-11-18
“…In Camas Plc v Atkinson (Inspector of Taxes) 76 TC 641 the taxpayer company was an investment company within section 130 of the Income and Corporation Taxes Act 1988 (“ICTA 1988”). In 1995 the company identified a …”
Cited — Commissioners for HMRC v Centrica Overseas Holdings Limited 2022-11-18
“…er, expenses can be deductible expenses of management even where they have a duality of purpose. In the case of Camas Plc v Atkinson [2004] EWCA Civ 541 (2004) 76 TC 641 (“Camas”) the Court of Appeal said at paragraph 26:…”