Clark v Mayo

This case examines whether associated disposal of property four-weeks before the cessation of a business was eligible for retirement relief

Campbell Connolly & Co Ltd v Barnett

This case concerns roll-over relief

Scorer v Olin Energy Systems Ltd

This case looked at the issue of reopening computations

Jonas v Bamford

This leading case concerned the reopening of earlier years' assessments and the presumption of continuity

Cooke v Beach Station Caravans Ltd

This case tests whether an expense can be classed as plant

Dixon v Fitch’s Garage Ltd

This case tests whether an expense can be classed as plant

Colley and Hillberg v Clements

The case concerns the validity of a claim for hold-over relief

Fall v Hitchen

Professional dancer under a British Actor's Equity Association standard contract; whether employed or self-employed.