Bayfine UK v HM Revenue and Customs

Core Citations

CONSIDERS

• Churchill v Roach
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Bayfine UK v HM Revenue and Customs

CITES

• Ross v Caunters
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Astall and Another v HM Revenue and Customs

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• Commissioners of Inland Revenue v Scottish Provident Institution

REVERSES

• Bayfine UK v HM Revenue and Customs

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-790
• Finance Act 1994 - Articles : S-82
• British Nationality Act 1948 - Articles : S-2

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• British Nationality Act 1948 - Articles : S-13
• British Nationality Act 1948 - Articles : S-16
• British Nationality Act 1965 - Articles : S-1
• Immigration Act 1971
• Income and Corporation Taxes Act 1988 - Articles : S-795A
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
• Finance Act 1994 - Articles : S-165
• Finance Act 1994
• British Nationality Act 1948
• Immigration Act 1971

REPORTED OPINION OF in

• [2010] STC 1379
• 12 ITLR 935
• [2010] BTC 467

APPEAL RESOLVED in

• Bayfine UK v HM Revenue and Customs

REVERSED in

• Bayfine UK v HM Revenue and Customs

This document cites

• Churchill v Roach
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Astall and Another v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Bayfine UK v HM Revenue and Customs
• Ross v Caunters
• Bayfine UK Products and Bayfine UK v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Immigration Act 1971
• British Nationality Act 1965
• British Nationality Act 1948
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
• Commissioners of Inland Revenue v Scottish Provident Institution
• Astall and Another v HM Revenue and Customs