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GE Financial Investments v Revenue And Customs (CORPORATION TAX - UK/USA double tax convention - meaning of a "resident of Contracting State")    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DPP Law Ltd v Greenberg	[2021] EWCA Civ 672; [2021] IRLR 1016	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 May 2021	BAILII		95
Alta Energy Luxembourg SARL	[2021] SCC 49			circa 2021			2
Irish Bank Resolution Corporation Ltd v HMRC	[2020] EWCA Civ 1128	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Aug 2020	BAILII		3
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
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
Ramsay v HMRC	[2013] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	8 May 2013	BAILII		8
HM Revenue & Customs v Salaried Persons Pensions Loans Ltd	[2006] EWHC 763	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII
Land Management Ltd v Fox	[2002] STC (SCD) 152		United Kingdom	circa 2002			5
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
Commissioners of Inland Revenue v The Tyre Investment Trust, Ltd	(1924) 12 Tax Cas 646		United Kingdom	circa 1924			4
De Beers Consolidated Mines Ltd v Howe	[1930-1911] 5 Tax Cas 198; 22 TLR 34; 13 Mans 394		United Kingdom	circa 1911	LexisNexis		9
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