Getty Oil Company v Steele (Inspector of Taxes) and related appeals

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56
• Finance Act 1972 - Articles : S-86
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980

[See more]

• Finance Act 1989 - Articles : S-115

REFERS TO

• Valleybright Ltd v Richardson

FOLLOWS

• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)

REPORTED OPINION OF in

• [1990] BTC 312
• 1990 TC Leaflet No 3226
• 63 TC 376

[See more]

• [1990] STC 434
• [07/05/1990] TLR 4

DISTINGUISHED in

• Re McGuckian (No 1)

CITED in

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners

This document cites

• Rank Xerox Ltd v Lane
• Valleybright Ltd v Richardson
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Commissioners of Inland Revenue v Exxon Corporation



See all quotations

• Commissioners of Inland Revenue v Exxon Corporation
• Finance Act 1989
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Companies (Fees) (Amendment) Regulations 1980
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980