Cases Capital allowances A B C D E F G H I J K L M N O P Q R S T U V W X Y Z B Benson v The Yard Arm Club Ltd C C.I.R. v Scottish and Newcastle Breweries Ltd H HM Revenue & Customs Commissioners v Anchor International Ltd J Jarrold v John Good and Sons, Ltd J D Wetherspoon plc v Revenue & Customs J Lyons and Co. Ltd v Attorney-General L Leeds Permanent Building Society v Proctor S Shove v Lingfield Park 1991 Ltd W Wimpy International Ltd v Warland, and Associated Restaurants Ltd v Warland Y Yarmouth v France