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Bank of Ireland Britain Holdings Ltd v Revenue & Customs   flag 

[2006] UKSPC SPC00544
United Kingdom Special Commissioners of Income Tax
United Kingdom
6th June, 2006

Legislation Cited

Legislation Name Provision
Finance Act 1994 s122
Finance Act 1995 s80, s125

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Bank of Ireland Britain Holdings Ltd v Revenue & Customs [2006] UKSPC SPC544 United Kingdom Special Commissioners of Income Tax United Kingdom circa 2006 BAILII flag 1
Ball v National and Grindlay's Bank Ltd [1973] 1 Ch 127 Court of Chancery United Kingdom circa 1973 LexisNexis / Westlaw flag 1
Hadley v Perks (1866) LR 1 QB 444 United Kingdom circa 1866 LexisNexis / Westlaw flag 22
Polydor Ltd and RSO Records Inc v Harlequin Record Shops Ltd and Simons Records Ltd [1980] 1 CMLR 669 Europe circa 1980 flag 12
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
Ball v National and Grindlay's Bank 47 Tax Cas 287 United Kingdom circa 1980 flag 1

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