J. Rothschild Holdings Plc v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• J. Rothschild Holdings Plc v Commissioners of Inland Revenue

AFFIRMS

• J. Rothschild Holdings Plc v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1989] BTC 8014

REFERRED in

• Guinness Plc v Commissioners of Inland Revenue

This document cites

• Salomon v Commissioners of Customs and Excise
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue
• National Smokeless Fuels Ltd v Commissioners of Inland Revenue
• MacMahon v Department of Education and Science
• J. Rothschild Holdings Plc v Commissioners of Inland Revenue



See all quotations

• Finance Act 1973
• Interpretation Act 1978
• Stamp Act 1891
• Companies Act 1948
• Council Directive 73/79/EEC of 9 April 1973 varying the field of application of the reduced rate of capital duty provided for in respect of certain company reconstruction operations by Article 7 (1) (b) of the Directive concerning indirect taxes on the raising of capital
• Council Directive 73/80/EEC of 9 April 1973 fixing common rates of capital duty
• Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)