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G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Ramsay v HMRC	[2013] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	8 May 2013	BAILII		8
Salaried Persons Postal Loans Ltd v HMRC	[2005] STC (SCD) 851		United Kingdom	circa 2005			1
Land Management Ltd v Fox	[2002] STC (SCD) 152		United Kingdom	circa 2002			5
Jowett (HM Inspector of Taxes) v O Neill & Brennan Construction Ltd	(1998) 70 Tax Cas 566		United Kingdom	circa 1998			2
John M Harris (Design Partnership) Ltd v Lee	[1997] STC (SCD) 240		United Kingdom	circa 1997			3
Crown Forest Industries Ltd v Canada	[1995] 2 SCR 802; 125 DLR (4th) 485	Supreme Court of Canada	Canada	circa 1995			3
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw		42
Town Investments Ltd v Department of the Environment	[1977] UKHL 2; [1978] AC 359; [1977] 1 All ER 813; [1977] 2 WLR 450; 34 P & CR 48	House of Lords	United Kingdom	2 Mar 1977	BAILII		133
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw		24
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
Rolls v Miller	[1884] UKLawRpCh 137; (1884) 27 Ch D 71; (1884) 53 LJCh 682	Court of Chancery	United Kingdom	28 May 1884	CommonLII		68