Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)

CONSIDERS

• Finance Act 1972
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980

REFERS TO

• Allen v Thorn Electrical Industries Ltd

AFFIRMS

• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)

REPORTED OPINION OF in

• [1990] BTC 253
• 1990 TC Leaflet No 3231
• 63 TC 244

[See more]

• [12/03/1990] TLR 2
• [1990] STC 305

FOLLOWED in

• Getty Oil Company v Steele (Inspector of Taxes) and related appeals

CONSIDERED in

• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

REFERRED in

• UBS AG v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

This document cites

• Allen v Thorn Electrical Industries Ltd
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Companies (Fees) (Amendment) Regulations 1980



See all quotations

• Matrimonial Causes (Amendment No. 3) Rules 1973
• Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980