Boote (Inspector of Taxes) v Banco do Brasil SA

Core Citations

CONSIDERS

• Finance Act 1976
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA

DISTINGUISHES

• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue

CITES

• Re Athlumney. ex parte Wilson
• Secretary of State for Social Security and Another v Tunnicliffe

REPORTED OPINION OF in

• [1996] BTC 226
• 02/04/1996 Times Law Reports
• [1996] STC 339

APPEAL RESOLVED in

• Boote (Inspector of Taxes) v Banco do Brasil SA

AFFIRMED in

• Boote (Inspector of Taxes) v Banco do Brasil SA

CONSIDERED in

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

This document cites

• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Ostime v Australian Mutual Provident Society
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Secretary of State for Social Security and Another v Tunnicliffe
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA



See all quotations

• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue
• Re Athlumney. ex parte Wilson
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Arbitration Act 1950
• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (U.S.A.) ORDER, 1946.
• Deregulation (Friendly Societies Act 1992) Order 1996
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966