Bricom Holdings Ltd v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Bricom Holdings Ltd v Commissioners of Inland Revenue

CONSIDERS

• Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980
• Income and Corporation Taxes Act 1988
• Strathalmond (Lord) v Commissioners of Inland Revenue

[See more]

• Hughes v Bank of New Zealand
• Polydor and R.S.O. Records Inc. v Harlequin Record Shops and Simons Records Ltd

APPLIES

• Ostime v Australian Mutual Provident Society

FOLLOWS

• Australian Mutual Provident Society v Inland Revenue Commissiners
• Commissioners of Inland Revenue v Australian Mutual Provident Society

REPORTED OPINION OF in

• [1997] BTC 471
• 70 TC 272
• [1997] STC 1179

CONSIDERED in

• R (Huitson) v HM Revenue and Customs

This document cites

• Commissioners of Inland Revenue v Australian Mutual Provident Society
• Ostime v Australian Mutual Provident Society
• Strathalmond (Lord) v Commissioners of Inland Revenue
• Joint (Inspector of Taxes) v Bracken Developments Ltd
• Commissioners of Inland Revenue v Willoughby



See all quotations

• Polydor and R.S.O. Records Inc. v Harlequin Record Shops and Simons Records Ltd
• Hughes v Bank of New Zealand
• Australian Mutual Provident Society v Inland Revenue Commissiners
• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Double Taxation Relief (Taxes on Income) (General) Regulations 1970
• Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980