Memec Plc v Commissioners of Inland Revenue

Core Citations

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RESUELVE RECURSO

• Memec Plc v Commissioners of Inland Revenue

REFERS TO

• Baker v Archer-Shee
• Archer-Shee v Garland
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA

CONSIDERS

• Esso Petroleum Company Ltd v Ministry of Defence
• Padmore v Commissioners of Inland Revenue

CITES

• MacKinlay v Arthur Young McClelland Moores & Company
• Carson (Inspector of Taxes) v Cheyney's Executor
• Drummond v Collins

AFFIRMS

• Memec Plc v Commissioners of Inland Revenue

CONSIDERED in

• Anson v HM Revenue and Customs
• Joseph Alfred Wilson v Michael Dodd and Others
• HM Revenue and Customs v George Anson

[See more]

• Roger Marsh v Simon Cameron Marsh and Another
• The Commissioners for HM Revenue and Customs v GE Financial Investments
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Royal Bank of Canada v The Commissioners for HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue

CITED in

• First Nationwide v HM Revenue and Customs
• Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners
• Fowler v Revenue and Customs Commissioners

[See more]

• PA Holdings Ltd v HM Revenue and Customs
• Major (Inspector of Taxes) v Brodie and Another
• PA Holdings Ltd v HM Revenue and Customs
• Bayfine UK v HM Revenue and Customs
• BCM Cayman LP v The Commissioners for HM Revenue and Customs
• Ben Nevis (Holdings) Ltd and Another v Commissioners for HM Revenue & Customs

REFERRED in

• UBS AG v HM Revenue and Customs
• UBS AG v HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs

[See more]

• Fowler v Revenue and Customs Commissioners
• HM Revenue and Customs v Smallwood and Another
• M Young Legal Associates Ltd v Zahid (A Firm) and Others

APPLIED in

• Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others

REPORTED OPINION OF in

• [1998] STC 754
• 71 TC 77
• [1998] BTC 251

[See more]

• [01/07/1998] TLR 2

DISTINGUISHED in

• Anson v Commissioners for HM Revenue and Customs

APPROVED in

• Quigley v Harris

This document cites

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• MacKinlay v Arthur Young McClelland Moores & Company
• Archer-Shee v Garland
• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA



See all quotations

• Baker v Archer-Shee
• Esso Petroleum Company Ltd v Ministry of Defence
• Padmore v Commissioners of Inland Revenue
• Drummond v Collins
• Memec Plc v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Commerzbank AG
• Income and Corporation Taxes Act 1988
• Partnership Act 1890
• Income and Corporation Taxes Act 1970
• Registration of Births and Deaths (High Commissioners) Regulations 1964
• Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967
• Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1971
• Vienna Convention on the Law of Treaties