- Cited — Royal Bank of Canada v The Commissioners for HMRC 2023-06-21
“…hat deals with purely domestic law. It should be interpreted, as Lord Wilberforce put it in James Buchanan & Co. Ltd. v. BabcoForwarding & Shipping (U.K.) Ltd. [1978] AC 141, 152, ‘unconstrained by technical rules of English law, or by English legal precedent, but on broad principles of general acceptation’.”…”
- Cited — David Hyman & Anor. v The Commissioners for HMRC 2022-02-17
“…ords of section 116 of the Finance Act 2003 in the way that he suggests. As Lord Salmon put it in James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd[1978] AC 141, 160:…”
- Cited — Irish Bank Resolution Corporation Ltd v Revenue And Customs 2020-08-28
“…ch deals with purely domestic law. It should be interpreted, as Lord Wilberforce put it in James Buchanan & Co. Ltd v. Babco Forwarding & Shipping (UK) Limited [1978] AC 141 at 152], “unconstrained by technical rules of English law, or by English legal precedent, but on broad principles of general acceptation': per Lord Diplock (at…”
- Cited — Bakhshiyeva (Foreign Representative of the Ojsc International Bank of Azerbaijan) v Sberbank of Russia & Ors 2018-12-18
“…t 350, per Lord Macmillan, and the observations to similar effect of Lord Wilberforce in James Buchanan & Co Limited v Babco Forwarding & Shipping (UK) Limited [1978] AC 141 at 152. Again, I would readily accept that such an approach to the interpretation of the Model Law is appropriate. Indeed, it chimes with the principles of con…”