R & C Commissioners v Bank of Ireland Britain Holdings Ltd

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 544
• [2006] STC SCD 477

APPEAL RESOLVED in

• R & C Commissioners v Bank of Ireland Britain Holdings Ltd

REFERRED in

• Homeserve Membership Ltd v HM Revenue and Customs

CITED in

• HM Revenue and Customs v DCC Holdings (UK) Ltd

This document cites

• Ball v National and Grindlays Bank Ltd
• Hadley and Others v Perks and another
• Polydor and R.S.O. Records Inc. v Harlequin Record Shops and Simons Records Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1995



See all quotations

• Finance Act 1994
• Finance Act 1996