Commissioners of Inland Revenue v Exxon Corporation
| Jurisdiction | England & Wales |
| Year | 1982 |
| Date | 1982 |
| Court | Chancery Division |
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4 cases
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Getty Oil Company v Steele (Inspector of Taxes) and related appeals
...directed to be paid". For my part I would respectfully adopt the approach of Goulding J in IR Commrs v Exxon Corporation TAXTAX(1981) 56 TC 237; [1982] BTC 182. An officious bystander, understanding taxation, would in my view have no difficulty in relating "the tax credit paid" to "tax cred......
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Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
...Airlines Ltd ELR[1981] AC 251 Great West Life Assurance Co v US 678 S 2d 180; 82-1 US Tax Cas (CCH) 9374 IR Commrs v Exxon Corp TAXTAX(1982) 56 TC 237; [1982] BTC 182 James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd ELR[1978] AC 141 Strathalmond (Lord) v IR Commrs TAX(1972) 48......
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Littrell v United States of America and Another (No 1)
...of contracting governments with their own different legal systems and drafting traditions (see IRC v Exxon CorpUNKWLR [1982] STC 356, [1982] 1 WLR 999). Mr Robertson says that the expression third parties, other than any of the Contracting Parties is deliberately wide and includes anyone ot......
- Fowler v Revenue and Customs Commissioners