Clark v. Oceanic Contractors Inc., [1982] BTC 417, [1983] 1 All E.R. 133 (HL)

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Summaries

Summary Under

carrying on trade was sufficient connection to jurisdiction

nS.204(1) of the Income and Corporation Taxes Act 1970 stated baldly that "income tax shall ... be deducted or repaid by the person making...

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Summary Under

presumption against application to non-subjects

"[U]nless the contrary is expressly enacted or so plainly implied that the courts must give effect to it, United Kingdom legislation is...

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