Irish Bank Resolution Corporation Ltd v Revenue And Customs [2020] EWCA Civ 1128

Court of Appeal (Civil Division) · 2020-08-28 · Tax · cited by 1 · influence score 13/100 Appeal Allowed in part

Treatment

Citation network

Cited by (1)

• Explained — Royal Bank of Canada v The Commissioners for HMRC 2023-06-21
  “…ion Taxes Act 1988). The constitutional reason for this is articulated in the illuminating judgment of Singh LJ in Irish Bank Resolution Corporation Ltd v HMRC [2020] EWCA Civ 1128, [2020] STC 1946 (“Irish Bank”), where he explained at [55]-[57] that the doctrine of implied repeal does not operate in the context of double tax treaties.…”

This judgment cites

• [2017] UKFTT 0702 (TC)
• [1990] STC 285
• [1981] AC 251
• [1978] AC 141
• [1990] 1 WLR 1545
• [2002] EWHC 195 (Admin)
• [2003] QB 151
• R (on the application of Miller and another) v Secretary of State for Exiting the European Union [2017] UKSC 5
• [2018] AC 61

Frequently cited alongside

• [1978] AC 141 1×
• [1981] AC 251 1×
• [1990] STC 285 1×

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