Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Avery Jones v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Exxon Corporation

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• Strathalmond (Lord) v Commissioners of Inland Revenue

CITES

• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd

APPLIES

• Fothergill v Monarch Airlines Ltd

REPORTED OPINION OF in

• [1990] STC 285
• [22/02/1990] TLR 3
• [1990] BTC 172

CONSIDERED in

• Boote (Inspector of Taxes) v Banco do Brasil SA
• John Steele and Another v Evc International Nv (Formerly European Vinyls Corporation (Holdings) Bv)
• UBS AG v HM Revenue and Customs

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• Bayfine UK v HM Revenue and Customs
• Irish Bank Resolution Corporation Ltd (in Special Liquidation) v The Commissioners for HM Revenue and Customs
• Ben Nevis (Holdings) Ltd and Another v Commissioners for HM Revenue & Customs
• Volaw Trust & Corporate Services Ltd; Mr Berge Gerdt Larsen v The Office of the Comptroller of Taxes
• Volaw Trust & Corporate Services Ltd; Mr Berge Gerdt Larsen v The Office of the Comptroller of Taxes

REFERRED in

• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• R v Thacker and Others
• UBS AG v HM Revenue and Customs

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• Memec Plc v Commissioners of Inland Revenue
• Fowler v Revenue and Customs Commissioners
• Fowler v The Commissioners for HM Revenue and Customs
• Anson v Commissioners for HM Revenue and Customs

CITED in

• Macklin v Revenue and Customs Commissioners
• Macklin v Revenue and Customs Commissioners
• Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners

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• Fowler v Revenue and Customs Commissioners
• Royal Bank of Canada v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v Smallwood and Another
• Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes

APPLIED in

• Memec Plc v Commissioners of Inland Revenue
• Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others

This document cites

• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Fothergill v Monarch Airlines Ltd
• Strathalmond (Lord) v Commissioners of Inland Revenue
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Commissioners of Inland Revenue v Exxon Corporation



See all quotations

• Avery Jones v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Exxon Corporation
• Income and Corporation Taxes Act 1988
• Finance Act 1975
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (U.S.A.) ORDER, 1946.
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966
• COAL INDUSTRY NATIONALISATION (CONTRACTS) REGULATIONS, 1946, Dated NOVEMBER 18, 1946, Made by the MINISTER OF FUEL AND POWER UNDER THE COAL INDUSTRY NATIONALISATION ACT, 1946 (9 & 10 GEO. 6. C. 59).
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980
• Vienna Convention on the Law of Treaties