Bayfine UK v HM Revenue and Customs
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Core Citations
CONSIDERS
- Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
- Fothergill v Monarch Airlines Ltd
- Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
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RESUELVE RECURSO
CITES
- G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd
- Memec Plc v Commissioners of Inland Revenue
- Smidth & Company v Greenwood
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REVERSES
CONSIDERS
- Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
- Income and Corporation Taxes Act 1988 - Articles : S-790
- Taxation (International and Other Provisions) Act 2010 - Articles : S-374
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REPORTED OPINION OF in
CONSIDERED in
CITED in
REFERRED in
This document cites
- Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
- Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
- Fothergill v Monarch Airlines Ltd
- Bayfine UK v HM Revenue and Customs
- Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.