Strathalmond (Lord) v Commissioners of Inland Revenue
Jurisdiction | England & Wales |
Date | 1972 |
Year | 1972 |
Court | Chancery Division |
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17 cases
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Bricom Holdings Ltd v Commissioners of Inland Revenue
...Mutual Provident Society ELR[1960] AC 459 Polydor Ltd v Harlequin Record Shop UNK[1980] FSR 194 Strathalmond (Lord) v IR Commrs WLR[1972] 1 WLR 1511 Corporation tax - Double taxation relief - Controlled foreign company in receipt of UK source interest - Whether interest received by foreign ......
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R (Huitson) v HM Revenue and Customs
...for the Home DepartmentUNKELR [2002] EWCA Civ 158; [2003] QB 728 James v UKHRC (1986) 8 EHRR 123 Lord Strathalmond v IR CommrsTAXWLR (1972) 48 TC 537; [1972] 1 WLR 1511 MA v FinlandHRC (2003) 37 EHRR CD 210 Memec plc v IR CommrsTAX [1998] BTC 251 National & Provincial Building Society v UKT......
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Burton v Commissioner of Taxation
...conventions, in the face of narrow and technical constructions: see, for example, Lord Strathalmond 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 co......
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Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
...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 TC 537 Corporation tax - Double taxation relief - Branches of German and Brazilian banks permanently established in UK - Interest received from US......
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