Commissioners of Inland Revenue v Commerzbank AG
| Jurisdiction | England & Wales |
| Date | 1990 |
| Year | 1990 |
| Court | Queen's Bench Division |
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14 cases
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UBS AG v HM Revenue and Customs
... ... Etherton J. UBS AG and Revenue and Customs Commissioners ... John Gardiner QC and Jolyon Maugham (instructed by McDermott Will & Emery UK LLP) for ... Fothergill v Monarch Airlines LtdELR [1981] AC 251 IR Commrs v Commerzbank AGTAXTAX [1990] BTC 172; 68 TC 252 IR Commrs v Universities Superannuation Scheme ... 7 June 2005 ("the Decision") dismissing an appeal from the refusal by the Commissioners of Inland Revenue of a claim for relief under Income and Corporation Taxes Act 1988 section 243s. 243 of ... ...
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Memec Plc v Commissioners of Inland Revenue
...500 Garland (HMIT) v Archer-Shee TAX(1929) 15 TC 693 Archer-Shee v Garland (HMIT) ELR[1931] AC 212 IR Commrs v Commerzbank AG TAXTAXTAX(1990 63 TC 218) 63 TC 218; [1990] BTC 172 Leeming v Jones (HMIT) TAX(1929) 15 TC 333 MacKinlay (HMIT) v Arthur Young McClelland Moores & CoTAXTAX(1989) 62 ......
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Memec Plc v Commissioners of Inland Revenue
...AC 1011 Esso Petroleum Co Ltd v Minister of Defence TAXELR[1989] BTC 500; [1990] Ch 163 IR Commrs v Commerzbank AG TAXTAX[1990] BTC 172; 63 TC 218 MacKinlay (HMIT) v Arthur Young McClelland Moores & CoTAXELR[1989] BTC 587; [1990] 2 AC 239 Padmore v IR Commrs TAXTAX[1989] BTC 221 (CA); 62 TC......
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Burton v Commissioner of Taxation
...v IRC [1972] 3 AII ER 715 at 721, (1972) 48 TC 537 at 544-545, and IRC v Commerzbank AG, IRC v Banco do Brasil SA [1990] STC 285 at 303, 63 TC 218 at The approach described by Lord Reed is completely congruent with the observations made in Thiel. In particular, “narrow and technical constru......
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