Memec Plc v Commissioners of Inland Revenue

Core Citations

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REFERS TO

• Jones v Leeming
• MacKinlay v Arthur Young McClelland Moores & Company
• Rae v Lazard Investment Company Ltd

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• Stainer's Executors v Purchase (Inspector of Taxes)

CONSIDERS

• Baker v Archer-Shee
• Carson (Inspector of Taxes) v Cheyney's Executor
• Esso Petroleum Company Ltd v Ministry of Defence

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• Padmore v Commissioners of Inland Revenue

CITES

• Sun Life Assurance Company of Canada v Pearson
• Archer-Shee v Garland
• Reed v Young

APPLIES

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

REPORTED OPINION OF in

• [1996] BTC 590
• [1996] STC 1336
• [07/11/1996] TLR 1

CITED in

• Memec Plc v Commissioners of Inland Revenue
• Royal Bank of Canada v The Commissioners for HM Revenue and Customs

CONSIDERED in

• Memec Plc v The Commissioners of Inland Revenue
• PA Holdings Ltd v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v GE Financial Investments

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• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Anson v 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

REFERRED in

• Fowler v Revenue and Customs Commissioners

APPEAL RESOLVED in

• Memec Plc v Commissioners of Inland Revenue

AFFIRMED in

• Memec Plc v Commissioners of Inland Revenue

This document cites

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• MacKinlay v Arthur Young McClelland Moores & Company
• Archer-Shee v Garland
• Jones v Leeming
• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor



See all quotations

• Baker v Archer-Shee
• Padmore v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Baker v Archer-Shee
• Reed v Young
• Esso Petroleum Company Ltd v Ministry of Defence
• Padmore v Commissioners of Inland Revenue
• Reed v Young
• Rae v Lazard Investment Company Ltd
• Sun Life Assurance Company of Canada v Pearson
• Padmore 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
• Limited Partnerships Act 1907
• 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