Revenue Rule

Table of Contents

Cases

Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP & Ors, [2023] UKSC 40

The respondent, which was the Danish Customs and Tax Divisions (“SKAT”) brought claims in an English civil court seeking to recover £1.44...

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United States of America v. Harden, 63 DTC 1276, [1963] CTC 450, [1963] S.C.R. 366

The U.S. government obtained a judgment from a U.S. court for U.S. income taxes owing by the respondent, who now was resident in B.C. In affirming...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits revenue rule 48

See Also

Skatteforvaltningen v Solo Capital Partners LLP, [2022] EWCA Civ 234, aff'd [2023] UKSC 40

The Danish Customs and Tax Divisions (“SKAT”) brought claims in an English civil court seeking to recover £1.44 billion which it had paid...

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Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578

Before rejecting the taxpayer's submission that Article 25A did not apply to permit the collection through the respondent (HMRC) of South African...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity 182
Tax Topics - Treaties - Income Tax Conventions Vienna convention approach applies to non-signatories 207
Tax Topics - Treaties - Income Tax Conventions - Article 26A new tax collection Article applied to old tax debts 228

Relfo Ltd. v. Varsani (2008), 11 ITLR 783 (Singapore HC)

The day before going into liquidation, the directors of a company transferred all the company's assets to an overseas bank, with the equivalent...

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