Royal Bank of Canada v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Continental Shelf Act 1964 - Articles : S-1
• Corporation Tax Act 2009
• Corporation Tax Act 2010

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• Taxation (International and Other Provisions) Act 2010
• Double Taxation Relief (Taxes on Income) (Canada) Order 1980
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Corporation Tax Act 2009 - Articles : S-1313
• Double Taxation Relief (Taxes on Income) (Canada) Order 1980
• Companies (Fees) (Amendment) Regulations 1980
• Corporation Tax Act 2009
• Corporation Tax Act 2010
• Taxation (International and Other Provisions) Act 2010

CONSIDERS

• Memec Plc v Commissioners of Inland Revenue

REVERSES

• Royal Bank of Canada v Revenue and Customs Commissioners

CITES

• Avery Jones v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Exxon Corporation
• Fowler v Revenue and Customs Commissioners

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• Memec Plc v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Marren v Ingles
• Fothergill v Monarch Airlines Ltd
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• HM Revenue and Customs v Smallwood and Another
• Anson v Commissioners for HM Revenue and Customs

APPLIES

• Irish Bank Resolution Corporation Ltd (in Special Liquidation) v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2023] STC 1205
• [2023] BTC 19

This document cites

• Fothergill v Monarch Airlines Ltd
• HM Revenue and Customs v Smallwood and Another
• Marren v Ingles
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA



See all quotations

• Commissioners of Inland Revenue v Exxon Corporation
• Memec Plc v Commissioners of Inland Revenue
• Avery Jones v Commissioners of Inland Revenue
• Memec Plc v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Corporation Tax Act 2009
• Continental Shelf Act 1964
• Taxation (International and Other Provisions) Act 2010
• Corporation Tax Act 2010
• Double Taxation Relief (Taxes on Income) (Canada) Order 1980
• Anson v Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Frank A Smart & Son Ltd
• Irish Bank Resolution Corporation Ltd (in Special Liquidation) v The Commissioners for HM Revenue and Customs
• Vienna Convention on the Law of Treaties
• Royal Bank of Canada v Revenue and Customs Commissioners
• Fowler v Revenue and Customs Commissioners
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]