The Commissioners for HM Revenue and Customs v GE Financial Investments

Core Citations

CONSIDERS

• Companies Act 1985
• Taxation (International and Other Provisions) Act 2010
• Tribunals, Courts and Enforcement Act 2007

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• Corporation Tax Act 2009 - Articles : S-19
• Corporation Tax Act 2010 - Articles : S-1167

CONSIDERS

• Anson v Commissioners for HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue

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• Memec Plc v Commissioners of Inland Revenue
• Fothergill v Monarch Airlines Ltd
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Fowler v Revenue and Customs Commissioners
• HM Revenue and Customs v Smallwood and Another
• Irish Bank Resolution Corporation Ltd (in Special Liquidation) v The Commissioners for HM Revenue and Customs
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Ramsay v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Gasque v Commissioners of Inland Revenue
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Commissioners of Inland Revenue v Korean Syndicate
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Commissioners of Customs and Excise v Lord Fisher
• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Cooke v Secretary of State for Social Security
• Procter & Gamble UK v HM Revenue and Customs

This document cites

• Crown Forest Industries Ltd. v. Minister of National Revenue, (1995) 183 N.R. 124 (SCC)
• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Procter & Gamble UK v HM Revenue and Customs
• Cooke v Secretary of State for Social Security
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club



See all quotations

• Fothergill v Monarch Airlines Ltd
• HM Revenue and Customs v Smallwood and Another
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Memec Plc v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Korean Syndicate
• Gasque v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Memec Plc v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Lord Fisher
• Ramsay v Revenue and Customs Commissioners
• Corporation Tax Act 2009
• Companies Act 1985
• Taxation (International and Other Provisions) Act 2010
• Corporation Tax Act 2010
• Tribunals, Courts and Enforcement Act 2007
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002
• Anson v Commissioners for HM Revenue and Customs
• Irish Bank Resolution Corporation Ltd (in Special Liquidation) v The Commissioners for HM Revenue and Customs
• Vienna Convention on the Law of Treaties
• Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49
• Fowler v Revenue and Customs Commissioners
• Royal Bank of Canada v The Commissioners for HM Revenue and Customs
• GE Financial Investments v Revenue and Customs Commissioners