Avery Jones v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966

REPORTED OPINION OF in

• 51 TC 443
• [1976] 2 All ER 898

CONSIDERED in

• Commissioners of Inland Revenue v Exxon Corporation
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA

CITED in

• Royal Bank of Canada v The Commissioners for HM Revenue and Customs

This document cites

• Archer-Shee v Garland
• Strathalmond (Lord) v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• British Nationality Act 1948



See all quotations

• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (U.S.A.) ORDER, 1946.
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order, 1955
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966
• COAL INDUSTRY NATIONALISATION (CONTRACTS) REGULATIONS, 1946, Dated NOVEMBER 18, 1946, Made by the MINISTER OF FUEL AND POWER UNDER THE COAL INDUSTRY NATIONALISATION ACT, 1946 (9 & 10 GEO. 6. C. 59).