Boote (Hm Inspector of Taxes) v Banco Do Brasil Sa

Core Citations

CONSIDERS

• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Commissioners of Customs and Excise v Thorn Electrical Industries Ltd

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• Hughes (HM Inspector of Taxes) v Bank of New Zealand
• Boote (Inspector of Taxes) v Banco do Brasil SA

CONSIDERS

• Finance Act 1976 - Articles : S-50
• Finance Act 1976
• Income and Corporation Taxes Act 1970 - Articles : S-177

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• Income and Corporation Taxes Act 1970

This document cites

• Commissioners of Customs and Excise v Thorn Electrical Industries Ltd
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Hughes (HM Inspector of Taxes) v Bank of New Zealand
• Boote (Inspector of Taxes) v Banco do Brasil SA
• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue



See all quotations

• R v St. Mary, Whitechapel (Inhabitants)
• Finance Act 1976
• Income and Corporation Taxes Act 1970
• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (U.S.A.) ORDER, 1946.
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980