Strathalmond (Lord) v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 48 TC 537
• [1972] 3 All ER 715
• [1972] 1 WLR 1511

DISTINGUISHED in

• Commissioners of Inland Revenue v Exxon Corporation

CONSIDERED in

• Bricom Holdings Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Bricom Holdings Ltd v The Commissioners of Inland Revenue

CITED in

• Bricom Holdings Ltd v Commissioners of Inland Revenue
• R (Huitson) v HM Revenue and Customs

REFERRED in

• Anson v Commissioners for HM Revenue and Customs

This document cites

• Income Tax Act 1952
• British Nationality Act 1964
• Taxes Management Act 1970
• Income Tax Management Act 1964
• British Nationality Act 1948



See all quotations

• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (U.S.A.) ORDER, 1946.
• Double Taxation Relief (Taxes on Income) (U.S.A.) Order 1966
• COAL INDUSTRY NATIONALISATION (CONTRACTS) REGULATIONS, 1946, Dated NOVEMBER 18, 1946, Made by the MINISTER OF FUEL AND POWER UNDER THE COAL INDUSTRY NATIONALISATION ACT, 1946 (9 & 10 GEO. 6. C. 59).