Strathalmond (Lord) v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1972 |
| Year | 1972 |
| Court | Chancery Division |
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16 cases
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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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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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Anson v Commissioners for HM Revenue and Customs
...construction of the UK/US double taxation conventions, in the face of narrow and technical constructions: see, for example, Strathalmond v Inland Revenue Comrs [1972] 1 WLR 1511, 1517–1518, and Inland Revenue Comrs v Commerzbank AG; Inland Revenue Comrs v Banco do Brasil SA [1990] STC 285......
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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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